What is myDATA and how does Greece's digital tax reporting work?
myDATA (my Digital Accounting and Tax Application) is Greece's digital bookkeeping and e-reporting system operated by AADE (Independent Authority for Public Revenue). Since 2021, Greek businesses must transmit income and expense data to myDATA in near-real-time. myDATA creates a pre-filled income and expense ledger for each business, which is used for cross-checking VAT returns and income tax.
How are documents transmitted to myDATA?
myDATA transmission methods: (1) Direct ERP API: businesses integrate their accounting system with the myDATA REST API to push invoice and document data automatically; (2) Certified provider (TIMOLOGIO): transmission through a certified e-invoicing provider recognized by AADE; (3) Certified cash registers (ESEND): for retail and B2C transactions, point-of-sale data transmits automatically via ESEND-compliant registers; (4) Manual submission: web portal for low-volume users. Documents covered include sales invoices, credit notes, purchase documents, retail receipts, expense classifications, and payroll documents.
Frequently Asked Questions
- Does myDATA replace Greece's VAT return?
- myDATA does not replace the VAT return but significantly informs it. AADE uses myDATA data to pre-fill elements of the business's VAT return and income tax declaration. Businesses must still file periodic VAT returns, but discrepancies between myDATA-reported data and filed returns trigger automatic compliance alerts. Over time, AADE intends myDATA to enable pre-completed VAT returns similar to the income tax pre-fill.
- What document types must be transmitted to myDATA?
- myDATA document types include: sales invoices (1.1 domestic B2B), retail receipts (11.1 retail), credit notes (5.1), purchase documents classified by the buyer (OUTGOING.RECEPTION classes), self-billing documents, title deeds, and payroll cost summaries. Each document type has a specific classification code. Expense documents must also be classified by the buyer (income/expense classification codes) and transmitted to create the buyer's expense ledger.