Greek Tax Authority (IAPR) — new publication
On 31 December 2022, decision A.1188/2022 was released by the Greek Tax Authority (IAPR). The decision establishes significant changes relating to the transmission deadlines and sector-specific requirements relating to electronic data transmission to the IAPR. The below provides a summary of the main changes within the decision:
- Real-time transmission through ERPs: the transmission of data and documents through business management programs will be undertaken in real-time from 1 January 2024
- QR Code: the accounting data using business management programs or the application for issuing and transmitting data on the IAPR website (timologio) could be used to generate a QR code. This QR code should generally contain a link for direct access to a digital service of the myDATA digital platform and will provide an overview of the transmitted document summary
- E-Invoice Service Provider: for certain transactions, the adjustment stage for businesses who opted to issue and transmit documents through an e-invoicing service provider to comply with the MYDATA obligation has been extended for 6 months.