The end of the obligation for businesses to submit aggregated customer-supplier statements was announced by the Independent Public Revenue Authority (AADE) . For 2021 and onwards, the relevant information obligation is covered by data transfers to the digital platform myDATA.
The customization instructions in myDATA
Specifically for 2021
Businesses are obliged to transmit to myDATA the required data of the invoicing revenues, self-billing charges and title deeds. This data should have been issued by 27 May 2022. Then, based on the image of their e-books, as it will have been formed by the transmission to myDATA of the documents from their suppliers, transmit any deviations of expense documents. The period for transmission has been set from 10 June to 31 October 2022.
For the convenience of businesses, it is foreseen that, especially for 2021, transfers of revenue data and expense discrepancies can be made, either in detail, per document, or in aggregate, per customer or supplier's VAT number.
Also, for the year 2021 onwards, the following are exempted from this obligation:
- farmers with special status, and
- those who are not obliged to keep accounting records (books) and issue sales documents
George Pitsilis, AADE commander
"We have focused all our efforts so that the digitization of our services supports the digitization of businesses, facilitating their daily lives. The abolition of the obligation to submit supplier customer statements is an important step in this direction. It proves that the myDATA platform is the most influential and mutually beneficial digital reform of the relationship between business and the State. We thank the Economic Chamber of Greece and the Association of Information Technology & Communications Enterprises of Greece for their cooperation in the formation of the new framework for the transmission of document data from businesses to the AADE".