Greece: Obligations to submit sales and purchases data

A decision to abolish the obligation to submit annual customers-suppliers lists

A decision to abolish the obligation to submit annual customers-suppliers lists

The Greek tax administration issued Decision A.1038/30.3.2022 to abolish the obligation to submit annual customers-suppliers lists.

That obligation has been replaced with the requirement to report in the MyData platform no later than 27 May 2022, data related to sales documents, self-billings, and proof of expenditures.

Entities are also required to cross reference their accounting data (purchases) with the counterparties’ submissions and report any discrepancies before 31 October 2022.

Failure to comply to these aforementioned obligations for the calendar year 2021 triggers an administrative penalty of €100, irrespective of the volume of transmissions and the content of each transmission.

Read a May 2022 report prepared by the KPMG member firm in Greece


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