Decision A.1090/2022

This is to inform that the Independent Authority for Public Revenue (IAPR), by virtue of Decision A.1090/2022, introduced significant changes on the e-books operational specifications. More specifically:

Reporting timeline

Wholesale (B2B)

The reporting of wholesales (B2B) is made:

• On real time when the data is transmitted via the e-invoicing service provider or the billing platform made available by the Greek State (e-timologio).
• Until the next day from the document issuance date, when the data is transmitted via ERPs/billing software or the MyData special data entry form. Exceptionally for the year 2022, entities that are eligible to use the data entry form may opt for transmitting data until the 20day of the month following the sales invoice issuance date.
   

Retail sales (B2C)

• Entities that are obliged to issue retail sales via upgraded tax devices, automatically transmit the relevant data at transactional leve.
• Entities that are not obliged to issue B2C transactions via upgraded tax devices and issue retail transactions via ERP are required to transmit the data until the next day following the issuance date (instead of the 5 days deadline applied up to date).
• Especially for the fiscal years 2021 and 2022 the retail sales data are transmitted in MyData either at transactional level or in aggregate on a monthly basis via the ERPs or the special data entry form, where applicable.
   

Loss of connection

• In cases of connection loss, the liable entities should be in position to document said outage and transmit the data with the indication “Loss of Connection” the soonest between the connectivity issue has been restored and at the latest within (2) days from transmission deadline of each transaction. Moreover, entities should take necessary measures to prevent further connection loss, whereby the decision introduces the option to report the above data via the ERP or the data entry form (available only for companies issuing less than 50 invoices) in case the channel via which the data was initially transmitted (unsuccessfully) remains unavailable.
   

Especially in relation to FY21 transmissions

• In case the MyData liable issuer of the document fails to report or reports inaccurately its sales transactions, said data are reportable by the recipient of the document, either at transactional level or in aggregate no later than
  31 October 2022. There is no such obligation, where the relevant differences are less than EUR 100 per counterpart or in case of ticket sales and sales clearance documents.
• Income adjusting entries are required to be submitted no later than
  31 December 2022. The adjusting entries related to expenses are required to be reported only in case the entity has opted for the transmission of its sales documents in aggregate per client and transaction type (alternative method).
   

Furthermore, the tax administration has published in its official microsite guidance on the reporting process of discrepancies or transactions which the MyData liable issuer of the document failed to report.