Fiscal subject related
The myDATA digital platform is a system that collects and analyzes the fiscal data of businesses and individuals; the POS devices are electronic cash registers that record and report each cash transaction to the tax authorities in real-time; and the EAFDSSS devices are devices that store and secure the fiscal data of the electronic cash registers.
The deadline extensions and the improvements for the data transmission to the myDATA digital platform were announced by a joint decision of the Deputy Minister of National Economy and Finance and the Governor of AADE, G. Pitsilis.
The deadline extensions are as follows for the year 2022:
- Billing expenses, self-billing income: Until 31.12.2023,
- Omission: Deviation of data transmission: Until 31.1.2024,
- Income and expense adjustment records: Until 31.1.2024,
- FIM retail revenue via ERP or Special Registration Form: up to 31.3.2024
The improvements for data transmission on the myDATA digital platform are as follows:
- New types of documents are introduced for the interconnection of POS devices, such as the POS Collection Receipt and the POS Return Receipt, and the clarification of the Order Form.
- It is possible to transmit omissions and deviations within a month for those keeping a double-entry bookkeeping system and within a quarter for those keeping a single-entry bookkeeping system.
- The use of QR codes becomes mandatory from 1.1.2024 for documents issued with ERP software, which are systems that integrate and manage the business processes and resources of a company.
- The data transmission time for interconnection loss is reduced to within one day of the date of issue.
- It is possible to transmit 2022 and 2023 expense data with Type Document 14.30, for which the receiver has an objective difficulty of transmission.
Moreover, the Governor of AADE has issued a series of decisions that grant the following extensions:
- An extension is given to businesses until November 17, 2023, for their confirmation of the POS devices they have.
- The consent procedure of businesses to the AADE is defined for the provision of FIM data they have for informing POS providers.
- Another extension is given to companies until 29.2.2024 for the withdrawal of the EAFDSSS devices.
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