GREECE: MyData FAQ

Greek officials introduced the?myDATA?obligation, mandatory from April 2021. – a separate requirement from the usage of fiscal devices, but still including the retail transaction data to be reported to the authorities.

Down below are some of the most frequently asked questions related to myDATA obligation.?

Q1. What is the Electronic data transmission on the digital platform myDATA of A.A.D.E.? A1. As "Electronic data transmission to A.A.D.E." means the transfer of data to the digital platform myDATA of AADE.

Q2. What is the digital platform myDATA? A2. As "MyDATA Digital Platform of A.A.D.E." or "myDATA Platform" means the digital platform for receiving data transmitted to A.A.D.E., which is accessible through the website of A.A.D.E. and includes in detail and concisely the total income / expense transactions of the entities that keep Accounting Records, in accordance with the Greek Accounting Standards and which reflects the accounting and tax result of the entities.

Q3. How many e-books of the digital platform my DATA of A.A.D.E. are there? A3. The eBooks that appear on the myDATA platform are two and specific:

1. The Book of Detailed Records (Detailed Book), where the Summary of the Income / Expenditures of the entities is recorded, the characterization of the transactions is performed and the settlement accounting records are recorded to determine the accounting and tax result of each year

2. (Summary Book), which summarizes the data of the Entity on a monthly and annual basis

Q4. What is transmitted to the Electronic Books? A4. In the Electronic Books of AADE:

1. The Summary of the Income / Expenses of the Companies is transmitted and registered

2. The registered transactions are characterized

3. The Settlement Accounting Records are recorded for the determination of the accounting and tax result of each year

The above have been standardized (Standardization of Document Data), so that they can be transmitted electronically by the entities and are registered evenly in AADE.

Q5. What is a "Document Summary"? A5. "Document Summary" means the elements of the mandatory content of the document without the detailed distinction of items (goods - services), as provided in the Annex of A.1138 / 2020.

Q6. What is "Transaction Characterization"? A6. "Transaction Characterization" means the obligation of entities to account for their data for the fulfillment of their tax obligations as well as to meet the needs of their internal organization.

Q7. What is the "Unique Registration Number (M.A.R.K.)"? A7. "Unique Registration Number (M.A.R.K.)" means the Unique Registration Number issued by A.A.D.E. for each valid data transfer to the myDATA Platform.

Q8. What is an "Electronic Invoicing Service Provider"? A8. "Electronic Invoicing Service Provider" means the entity which, upon the order of another entity (liable entity), transmits, using electronic means and in accordance with the provisions of applicable law, sales documents on behalf of the liable entity.

Q9. What is a "Business Management Program (Commercial / Accounting, ERP)"? A9. "Business management program (commercial / accounting, ERP)" means the electronic applications that cover a) the needs of commercial management for the issuance of accounting data, and b) accounting management for the accounting of the entity's data.

Q10. Which entities are required to transmit data to the myDATA digital platform?A10. The entities of article 1 of n.4308/2014 (Α ?251), regardless of their size and the manner of issuance and maintenance of their accounting records.

This obligation does not include:

a) The Holy Monasteries of Mount Athos,

b) The State, the Regions, the Prefectures, the Municipalities, the Communities and the other legal entities under public law, for the activities or acts, which they carry out as public authority, provided that these transactions are not subject to VAT.

Q11. Through which transmission channels are the Summaries of the Retail documents sent? A11. The Summaries of the Retail Documents are transmitted as follows:

1. Through Certified Electronic Invoicing Service Providers with software suitability license for Electronic

Data Provider Services (YPAIES)

2. Through the software programs (commercial, accounting), used by the entities, if they are interconnected with A.A.D.E. via a relevant interface

3. Through a special registration form for the application of electronic books that operates in AADE. The special registration form can be used by the entities that have the conditions defined in the relevant Decision A.1138 / 2020 of the electronic data transmission process (up to € 50,000 gross income for those entities that maintain a haplographic accounting system or those that issue up to 50 invoices regardless of accounting systemic).

4. Through the Electronic Tax Mechanisms (F.H.M.) for retail transactions. Especially for those cases where the direct interconnection of F.H.M. is provided. with Α.Α.Δ.Ε. (fuel)

Q12. In what ways are the Summaries of the Retail documents transmitted? A12. The ways of transmitting the Retail documents are the following:

? for the retail data issued with the use of Φ.Η.Μ. (Φ.Τ.Μ., Ε.Α.Φ.Δ.Σ.Σ., Α.ΔΗ.Μ.Ε.), as follows:

? or in detail, per item of retail sale, through direct interconnection of Φ. Η.Μ. with A.A.D.E

? either collectively per month, on the myDATA Platform, through the ERP software programs, or through the special registration form, for the transactions that do not have the obligation of direct connection of the F.H.M. with A.A.D.E. (all except fuel).

? for retail items issued by computer or manuscript without the obligation to use VAT, the data are transmitted in detail per retail item on the myDATA Platform. Exceptionally, the retail sales data issued, without the use of VAT, until 31/12/2020 could be transmitted collectively per month, provided they are transmitted through ERP software programs or through the special registration form.

? in detail, per retail item, through an Electronic Data Issuance Service Provider on the myDATA Platform.

Q13. Who is registered for the myDATA REST API? A13. The registration in the myDATA REST API is done through the myDATA platform and concerns the Accountants who have an accounting program (ERP) as well as the Companies that have their own accounting program (ERP) for the computerization of their accounting.

The registration is necessary to issue an electronic code API Code (subscription key / registration key) which will connect the Accounting program (ERP) with the API interface through which the data will be transmitted to the myDATA platform.

Q14. What procedure do I have to follow to register for myDATA REST API? Α14. The path that users must follow is: www.aade.gr/ Business Services / myDATA Electronic Books / Commercial / accounting management programs (ERP).

With the option LOGIN TO THE APPLICATION, a login icon for Taxisnet codes is displayed.

Q15. When is each data transfer successfully completed on the myDATA digital platform? A15. Only in case he gets a MARK without the Company being required to confirm it in another way.

Q16. In the event that a business for any type of transaction (wholesale - retail, marketing - supply, domestic and foreign) during the issuance of a document the transmission is not completed in real time and the document does not receive a MARK, the transaction remains pending until completion of transmission on the myDATA digital platform? A16. No, a transaction is never stopped because of pending of the issuance of a MARK. In any case, the transaction continues normally, the transmission is completed successfully and receives a MARK in a short delay from the actual time of the transaction. In these cases, the document is always issued and transmitted with a distinct indication for the loss of connection and the deviation from the real time of transaction. In any case, the above inconsistency of real-time transmission (e.g., internet loss, power outage, etc.) is recorded in relation to the number of documents and the frequency with which it occurs.

Q17. Suppose the mark of a document is lost. How can the document be retrieved?Α17. In case of loss of the mark of a document, it is possible to search the document with various criteria e.g., based on the date of issue at the URL of the myDATA platform: https://www1.aade.gr/saadeapps2/bookkeeper-web/bookkeeper/#! / invoiceSearch.

Q18. In case I have many related M.Α.R.Κ. for a document, how will all the M.A.R.K. be recorded? A18. In this version only one related M.AR.K. is supported. at a time.

Q19. Can a company that has the obligation to use FIM transmit to the myDATA digital platform its retail transactions with summary and characterization at the same time? A19. Yes, if in the same transmission time, the designation is transmitted via ERP. In this case, in order to avoid double transmission of retail revenue, the data should be transmitted only in one transmission channel and specifically of the ERPs and not of the FIM. In any case, the issuance of the document in these cases is done through FIM and the ERP cannot replace the obligation to use FIM. Only the selection of a certified Provider can replace the obligation to use FIM.

Q20. Do the incentives for electronic invoicing of article 71F of law 4172/2013 apply, in case at least one recipient of an electronic invoice does not agree to receive it electronically? A20. Yes, they apply, regardless of whether the Recipient receives it either electronically or in hard copy.

Q21. What is registration process of entities for the myDATA production environment?A21. The registration process for the offered services of myDATA REST API, will be done through the application that is available at the URL of the myDATA platform: https://www1.aade.gr/saadeapps2/bookkeeper-web.

Q22. Is it possible to send documents in bulk for ERP users and if so, how is it done?A22. Yes, there is a possibility. Specifically, the body of the message (xml format), type InvoicesDoc, may contain more than one invoice document (information in the "SendInvoices" section and "Document format description" section of the document: https: //www.aade. gr / tehnikes- prodiagrafes-erp ).

In addition, it is possible to send a compressed file (xml file) in gzip format for sending a smaller file size for faster uploading.

In this case, the following should also be added to the call headers:

Note: It is strongly recommended in cases of need to send a large number of documents to follow the procedure of mass shipment in compressed format (gzip) and also the number of documents should not exceed 2000 documents per transmission.

Q23. How do you compose UID information? Α23. The UID is calculated from the SHA-1 hash of 6 fields of the document which are: VAT ID Issuer, Date of Issue, Issuer Installation Number in the Taxis Register, Document Type, Series, AA.

In particular the shape of the string that is given as input to the SHA-1 to produce the uid is:"AFM Issuer" "-" "Date" (in the form 'yyyy-MM-dd') + "-" + "Issuer Installation Number" + "-" + "Document Type" + "-" + "Series" + "-" + "AA".

Thus e.g., for the following data: Publisher Tax Identification Number: 999999999 Publication Date: 22-10-2020 Publisher Installation Number: 0 Document Type: 1.1 Series: A AA: 2 the alphanumeric that will be given as input to SHA-1, will be of the following format: 999999999-2020-10-22-0-1.1-A-2

Q24. Provider Authorization Procedure A24. In order for the interested entity to authorize the provider for the issuance and transmission of its documents on the MyData platform, it uses the application myTAXISnet - authorizations and in particular the section Electronic Providers Providers. The process is completed by accepting this authorization through the same application by the provider with which it has contracted.

If you have any question which has not been answered, and you want to GET and BE compliant with the latest Legal and Fiscal Regulations, around the ?? get in touch!?

Stay compliant, until next time!