A joint decision of the Ministry of Finance and the tax authority, AADE, published on October 31, 2023, introduced certain amendments to the myDATA framework:
- The reporting of historical data that took place in 2022, has been extended as follows:
- Expenses and self-billing income must be reported until Dec. 31, 2023 (previously Oct. 31, 2023)
- Omissions and discrepancies of the issuer must be reported by the recipient until Jan. 31, 2024 (previously Nov. 30, 2023)
- Accounting adjustments must be reported until Jan. 31, 2024 (previously Dec. 31, 2023)
- Omissions and deviations of the issuer reported by the recipient within 1 month for those maintaining a double-entry accounting system and within 3 months for those maintaining a single-entry system.
- The use of QR codes for documents issued through ERP systems becomes mandatory starting from Jan. 1, 2024.
- Data transmission time for connection loss is within one day from the date of issuance.
