Greece: New MyDATA decision A. 1188/2022 published by IAPR

Enis Gencer
January 6, 2023

The Greek Tax Authority (IAPR) has released an update to its MyDATA requirements with the publication of decision A. 1188/2022 on December 31, 2022. This new decision includes important changes to the transmission deadlines and sector-specific requirements for electronic data transmission to IAPR, as well as other updates to the MyDATA requirements. Here are some key highlights of the new decision:

  • Real-time transmission through ERPs: From 1.1.2024, the transmission of the summary of transaction documents through business management programs (commercial/software, ERP) will be done in real-time. Currently, the transmission of the summary of documents through ERPs must be completed within the next day of the date of issue of the document.
  • QR Code: It is possible to have a QR code in the accounting data issued using business management programs (commercial ERP) or through the Issuance and Transmission of Documents Application that is accessible through the website of IAPR (timologio). This QR code aims to include a link for direct access to a digital service of the myDATA digital platform for a direct overview in a web browser (browser) of the document summary as it has been transmitted.
  • E-Invoice Service Provider: The adjustment stage to the issuance of documents exclusively with electronic invoicing through an e-invoice service provider is extended to six months for all businesses that choose this way of issuing and transmitting documents in order to comply with MyDATA requirements. This possibility concerns wholesale transactions with other obliged enterprises as well as transactions with the state in the context of public contracts.

The full list of changes is available here.

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Enis Gencer

Enis Gencer is Regulatory Counsel at Sovos and is based in Istanbul, Turkey. With experience in compliance and legal consultancy he currently undertakes the legal monitoring and analysis of the regulations regarding electronic documents. Enis graduated from Istanbul University Faculty of Law.
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