Greece myDATA Solution
1. Introduction
The transposition of Directive 2014/55/EU into Greek law as Law No. 4601/2019 was adopted in the first quarter of 2019. The transposition was made in line with the text and scope of the Directive.
Authorized institutions for eInvoice and eBooks in Greece are the Ministry of Finance and AADE. For that reason, technical and legal developments and processes in e-Invoice and e-Books in Greece are managed by the Ministry of Finance and AADE.
Greek authorities adopted the Peppol CIUS format, which is fully compatible with the European standard for B2G invoicing. Within the scope of B2G, the four-sided model of the Peppol eDelivery network has been adopted, as well as an interoperability architecture.
2. MyDATA Application
myDATA (My Digital Accounting and Tax Application) is the name of the new electronic platform by the Greek public administration AADE, through which electronic books are introduced into the daily lives of businesses.
The main aim of the myDATA system:
The IAPR/AADE myDATA platform comprises two Books:
eBooks made available by the myDATA system are used for:
The above entries have been standardized by AADE to allow businesses to transmit their data electronically. These are called Accounting Source Document Data Standardizations.
Accounting Source Document Data Standardisations accepted by Greek authorities are as follows:
Four different ways are provided to submit the Accounting Source Document Data to the IAPR:
Phase one: The entity transmits the Summary of all Accounting Source Documents (wholesale, retail, B2B or B2C in Greece or abroad) that it has issued. After the Issuer Transfer, Buyer's eBooks (according to GAS) are automatically updated.
Phase two: The entity transmits a Summary of all Accounting Source Documents it receives when:
Summary of documents for purchasing goods, expenditures and services from Issuers (e.g. individuals, foreign businesses) who are required to observe retail documents issuing GAS and who do not need to observe GAS, and documents for purchasing Goods/Services from issuers required to observe GAS Summary of the Issuer's Accounting Source Document transfers if the company neglects to transfer within the relevant deadline.
In the final phase, each Business will transfer Transaction Classifications and its own Correction/Adjustment Accounting Records.
Upon transfer of the Accounting Source Document Summary by the Issuer, the following are automatically updated:
Upon transfer of the Accounting Source Document Summary by the Buyer, the Expenses in their own Electronic Books are automatically updated.
2.1 Book Types in myDATA Application
It contains a summary of the following information, after the Detailed Book has been updated at the level of monthly income/expenses :
It is shown that a Summary Display Book from myDATA application.
2.2 Consistency between Returns and eBooks: First Cross-Reference
Through myDATA, all Business Tax Return data is cross-referenced with data from Electronic Books.
Initial Cross-Referencing occurs the day after the deadline for each return has expired.
In case of Inconsistency in Principle, IAPR sends relevant automated messages to Businesses so they can take all necessary corrective actions (eg transfer of Recipient Accounting Source Document, return change etc.) within two months(60-day Harmonisation).
3. Melasoft Solution for Greece
Melasoft myDATA SAP Solution for Greece is provided automatic and real-time reporting of all e-Documents issued in SAP, import of invoice data from myDATA to SAP system and ability to export unique invoice numbers (MARKs) to expense documents.
In addition, Melasoft Solution includes:
First of all, it starts with the necessary data acquisition.
Secondly, this received data then needs to be mapped and processed to prepare it in the format requested by the IAPR.
Finally, these converted data will be sent to the myDATA Greece portal. Melasoft add-on solution for Greece includes all three of these key components in a single SAP add-on solution.
?mer Serkan YA?LI — SAP FI Consultant