On the actual go-live date of the Greece Tax Authority AADE myDATA (my Digital Accounting and Tax Application) reporting framework, the Greek authorities published a decision introducing last-minute changes. After having evaluated the preparedness of businesses as a result of Covid-19 they decided to provide taxpayers in scope with additional relief by recategorizing the roll-out of myDATA to a voluntary pilot program for 2020. The mandatory phase, which should have started yesterday, has instead been deferred to 1 January 2021.
More specifically, according to the joint press release published yesterday on behalf of the IAPR and the Ministry of Finance, the following changes were introduced:
1. For 2020, companies can opt to send only data of the final calendar quarter (October – December).
2. The obligation to transmit all the data of the year 2020 (including historical data of January – September) will remain only for companies that opted to use electronic invoicing through an accredited provider from 20 July 2020.
3. Electronic transmission of the required data to myDATA becomes mandatory as of 1 January 2021.
4. From 1 October 2020, through the myDATA website:
a. Taxpayers can register in the special interface of IAPR (myDATA RESTAPI) for transmission of documents through business management programs (commercial/accounting, ERP).
b. The myDATA web portal is available for companies with small turnover (less than 50K EUR) or a small number of documents (up to 50) to report their data. In November, these companies will have the opportunity to issue their invoices and receive their copies in digital form through the myDATA platform. A user manual has been made available.
5. From 5 October 2020 a Support Center will be made available to help taxpayers with any questions regarding myDATA.
Alongside this additional preparation time for businesses to comply with the myDATA framework, the IAPR has published documentation (in Greek) that hopefully will provide further clarity about the scheme. Among the published documentation are:
a) updated technical documentation,
b) a user manual for SMEs regarding the myDATA web portal,
c) a dedicated website with information on fiscal devices and POS reporting, and
d) a Q&A document on technical matters that replaces the previous “Issues” section on the myDATA website where technical issues could be reported.
The IAPR has invited businesses to participate in the pilot program during the last quarter of the calendar year, to contribute with constructive feedback that would improve myDATA and improve their readiness to comply when myDATA becomes mandatory.
