Greece Tax Alert | Recent developments regarding the transmission of data to myDATA platform and e-invoicing

In relation to the implementation of the project for taxpayers to transmit data electronically to the myDATA platform, Greece’s Independent Authority of Public Revenue (IAPR) published Decision 1170/01.11.2023 on 1 November 2023, amending Decision 1138/2020 and providing, inter alia, various clarifications regarding the current framework as well as the process and deadlines for the transmission of various data to the platform. 

In addition, Greece’s Ministry of Finance published Law 5073/2023 “Measures to Combat Tax Evasion.” The tax law includes additional guidance regarding the electronic data transmission requirement, provisions regarding the fines and other penalties applicable in case of non-compliance with this requirement, and guidance regarding e-invoicing.