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Greek E-Books Reporting Requirements Mandatory from April 2021

16 February 2021

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Approved Changes

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Greece

With effect from 1 April 2021, Greece's new e-books reporting requirements will be mandatory. The purpose of the new requirements is to increase transparency and aid in the prevention of tax evasion, fraud, and clerical errors. The e-books reporting requirements apply for taxpayers subject to Greek accounting standards (i.e., Greek companies), and involve the electronic submission of data via the Greek Public Revenue Authority's (AADE) myDATA (Digital Accounting & Tax Application) portal. This includes: Summarized input/output accounting source documents such as invoices, credit and debit notes, and receipts; Classification of transactions entered, including information on the nature of transactions such...