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Latest updates in myDATA reporting include e-invoicing requirements and penalties for non-compliance

02 January 2024
Greece

The law 5073/2023 “Measures to Combat Tax Evasion” includes: Guidelines regarding electronic invoicing; Additional guidance regarding the electronic data transmission obligation; and Provisions relating to fines and other penalties applicable in case of non-compliance with this requirement Also, the Law outlines the following directives for electronic data transmission: Electronic submission to the myDATA platform of an organization's data concerning: Tax documents issued (regardless of the issuance method) Accounting books and files, Relevant tax records from electronic cash registers and tax records, and Files and data created by these electronic cash registers. The value of an entity's taxable transactions and revenues...