Mandatory transmission of documents to myDATA and the interface of cash registers with ADSE

Gradually from September 2021, the mandatory transmission of documents to myDATA and the interconnection of cash registers with the AADE will begin.

Taking into account the impact of the pandemic on the operation of businesses, as well as the improvement of sanitary conditions, the gradual mandatory transmission of documents to the myDATA platform and the interconnection of tax mechanisms with the Hellenic Tax Administration is determined as follows:

1. Transmission of revenue documents to the myDATA platform

From 1.10.2021 they are required to transmit their revenue documents, issued from that date onwards:

  • Businesses (natural and legal persons) with double-entry books with a turnover of more than 50,000 €.
  • Businesses (natural and legal persons) with simple books with a turnover of more than 100,000 €.

From 1.11.2021 all other businesses are required to transmit their revenue documents.

The revenue documents that businesses have issued or will issue until the date of mandatory transmission must be transmitted to the myDATA platform by 31.03.2022 at the latest.

It is noted that especially for 2021 the transmission obligation concerns only the revenue documents and not the accounting classifications of expenses.

2. Interconnection of tax mechanisms (cash registers, etc.) with the AADE

Gradually, and until November 2021, businesses that have electronic fiscal mechanisms (FEM) are required to:

  • upgrade their tax mechanisms to produce receipts with the QR Code embedded to identify the tax mechanism and the receipt.
  • interconnect to transmit their transactions on a transaction-by-transaction (1-to-1) basis in real time to the myDATA platform.
  • completely withdraw legacy tax mechanisms that are not interconnectable, sorting out their image in the Tax Registry.

The interconnection obligation and the corresponding upgrade-withdrawal deadlines for businesses with an FEM are as follows:

From 1.9.2021, businesses that:

  • under the CDR, were not affected by the pandemic and

in 2019 had a turnover of more than 100.000 €.

From 1.10.2021, businesses that:

  • under the CDR, were not affected by the pandemic and

in 2019 had a turnover of up to 100.000 €.

From 1.11.2021 the rest of the businesses will interconnect their tax mechanisms.

Through the universal integration of the myDATA platform and the interconnection of tax mechanisms, the Ministry of Finance and the Hellenic Tax Administration are seeking to permanently exempt businesses from the obligation to submit aggregated customer-supplier statements, starting from 2021.

The Deputy Minister of State for Finance, Mr. Apostolos Vesyropoulos said: “The tax administration has now entered the digital age. Taking into account the data from the management of the economic impact of the pandemic, the momentum generated by the gradual economic recovery and the urgent need for the digital transformation of Greek businesses, the gradual mandatory transmission of documents to the myDATA platform and the interconnection of tax mechanisms with the AADE begins. The myDATA platform simplifies procedures for all businesses, relieving them of an additional administrative burden. With the necessary extension of the deadlines and the gradual adaptation to the new data associated with the operation of the platform, we look forward to a new, digitally upgraded era that will give a new impetus to Greek businesses.“.

The Governor of the Hellenic Tax Administration, Mr. George Pitsilis said: “Despite the very difficult conditions experienced throughout the pandemic, for a long time many businesses have been transmitting their documents to the myDATA platform and have interconnected their tax mechanisms to the AADE. Having now entered a new, more optimistic phase of de-escalation of the pandemic and based on the current data, we are convinced that, with the gradual adjustment deadlines we foresee, the rest of the businesses will be ready to make the digital leap together to a better tomorrow for Greek business.“.

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