The Greek Ministry of Finance has issued a release announcing that due to the ongoing effects of the COVID-19 pandemic, the mandatory e-books reporting requirements are being delayed until 1 July 2021. Previously to apply from 1 April 2021, the purpose of the new requirements is to increase transparency and aid in the prevention of tax evasion, fraud, and clerical errors.

As previously reported, 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 as sales of goods, sales of services, purchases of goods, purchases of services, etc.; and
• Accounting settlement documents that provide information on accounting entries necessary to assess the accounting and tax results for each year.

With the extension to 1 July 2021, Greek companies are also required to submit data regarding the first half of 2021 by 31 October 2021. Previously, data regarding the first quarter of 2021 was due by the date.