16 February 2021
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:
In addition to the requirements to submit data via the myDATA portal from 1 April 2021, Greek companies are also required to submit data regarding the period 1 January to 31 March 2021, which must be submitted by 31 October 2021.
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