Modelo de facturación electrónica:
  • Post Audit
Formato de archivo obligatorio:
  • B2G: EN compatible
  • Empresa a empresa: N/D
Requisitos de empresa a gobierno:
  • Under Development
Requisitos de archivado:
  • 5 Year Period
Firma electrónica:
  • No es obligatoria

Resumen

Conocer todos los aspectos del cumplimiento fiscal global es complejo y requiere muchos recursos. Cada país tiene un conjunto estipulado de requisitos de facturación electrónica específicos y en constante evolución.

El incumplimiento, intencionado o no, puede dar lugar a importantes sanciones económicas, a la interrupción de la actividad empresarial y a daños en la reputación.

Actualizaciones

08.19.22

  • Información del tipo de IVA/IBS
Tax rate changes from 1st July 2022 Greece is introducing a considerable number of tax rate changes from 1st July 2022. These are summarised below. For the following goods, the rate is set at 6% until 30 June 2022 but will change to 24% from 1st July 2022:
  • Protective masks and gloves for medicine (to protect against viruses and prevent the transmission of diseases - hospital and private use)
  • Soap and other preparations for personal hygiene
  • Antiseptic solutions, antiseptic wipes and other antiseptic preparations
  • Denatured ethyl alcohol which is intended as a raw material to produce antiseptics
  • Pure ethyl alcohol of undenatured agricultural origin with an alcoholic strength of 95%, available bottled for retail sale.
The following goods are currently set at 13% until 30 June 2022 ; this rate will be extended until 31 December 2022:
  • Non-alcoholic beverages. The rate of tax on goods of these tariff classes was previously set at 13%.
The following items are set at 13% until 30 June 2022 and will be set to 24% starting from 1st July 2022:
  • The introduction of objects of art, collections or antiquities
  • The delivery of specific objects of the artistic value
Relating to specific services, rates can be observed as per the following:
  • Movie tickets are set at 13%
  • Tickets for theatrical performances and concerts for which the tax rate is set at 6%
  • The carriage of persons and their luggage are set at 13%
  • Tickets for zoos set at 13% currently
  • The operation of cafes, cafes, patisseries, restaurants, steakhouses, wineries and other related businesses, with the exception of entertainment establishments, with the exception of the supply of beverages containing alcohol in any proportion are also set at 13%.
All the above-mentioned services receive the extension until 31 December 2022.

08.19.22

  • Información de la normativa
Partial B2G mandate Greece currently does not have a Business-to-Business (B2B) e-invoicing mandate, although in the Business-to-Government terrain, Directive 2014/55/EU made it mandatory for the central government to receive e-invoices from private sector suppliers. However, there has been recent clarification from the Greek tax authorities, the Independent Authority for Public Revenue (IAPR) which has shifted some of the e-invoicing obligations to Greek suppliers. This clarification provides that suppliers who have elected to use Electronic Data Provider Services and have submitted the Declaration of Excusive Data Issuance through a Provider must issue e-invoices. In effect, this imposes a partial B2G mandate on select suppliers.

05.27.22

  • Información del tipo de IVA/IBS
Further extension of VAT rates on certain products The post-Covid recovery appears to be slow in nature, as reflected through the extension of reduced rate many countries are deploying. Greece has announced a third extension of the VAT rate on certain products, from 24% to 13%. These products include:
  • coffee;
  • transport;
  • non-alcoholic drinks;
  • cinemas;
  • gyms and dance schools; and
  • tourism packages.
The VAT rate was first reduced on 30 June 2020, and subsequently extended on 1 October 2021 and again on 30 June 2022. The reduced rates are expected to last until 1st January 2023.

04.28.22

  • Información del tipo de IVA/IBS
Proposed extension of VAT reduction for catering, transport, gyms, cinemas and theatres The extension of the reduced VAT rate for catering, transport, gyms, cinemas and theatres is due to expire in June 2022. However, the Greek government has proposed that this be extended. A precise date has not yet been confirmed. However, the costs of such an extension have been laid bare- to accommodate the extension, the Greek government will need look at other areas of the budget to make up the shortfall, amounting to around 250 – 300 million Euros. Such figures offer an insight into the often-drastic financial costs governments are incurring in their fiscal-related measures, and the ramifications on budget planning.

03.23.22

  • Información del tipo de IVA/IBS
Extension of reduced rate for certain items Greece has extended the reduced rate of 13% until 30 June 2022 for the following products: • Passenger transport; • Coffee and non-alcoholic beverages; • Cinema; • Tourist packages; • Gyms. Similarly, the 6% reduced VAT rate has also been extended for products required for the protection of Covid-19, until 30 June 2022.

02.04.22

  • Información de la normativa
MyData- automatic VAT rebates

The Greek MyData platform went live in October 2021 as a mandatory tax reporting requirement, driven by the need to combat VAT fraud.
The Greek government is striving for enhanced automation of the MyData system. Most Greek businesses will now receive any VAT rebates automatically in a shorter period of time- without the need for tax officials to be involved in the process.
There will be a few exceptions- such as companies with repeated past violations, or high-value rebates- which will need to be subject to additional monitoring. However, this shows the Greek Government’s intention to streamline the VAT rebate process and create a more automated MyData platform- resulting in increased convenience for customers and a more customer-friendly solution.

09.08.21

  • Información de la normativa
Upcoming MyData changes

Greece is looking to implement a phased roll-out of its upcoming e-invoicing MyData changes, starting on 1st September 2021. As a reminder, e-invoicing in this context refers to the connection of a certified e-invoicing certified service provider to the MyData platform. Tungsten does not meet the requirements for a certified provider, so we are requesting that suppliers attach their legal invoice to our Tungsten solution as we won’t be able to create the legal artefact for suppliers once the changes take effect.

Here are some key dates to watch out for:

  • 1 September 2021: Companies will proceed on a phased basis from this date around the electronic transmission to MyData and the interconnection specifically of cash registers with Greek electronic system. This will be based on the type of their accounting books and annual revenues;
  • 1 October 2021: The mandatory transmission of business documents to the MyData platform becomes mandatory;
  • From 1 October 2021 onwards, the following businesses must send their accounts receivable documents (i.e. invoices) which they issue:
    • Businesses with double-entry accounting books with a turnover of over € 50.000.
    • Businesses with single-entry accounting books with a turnover of over € 100.000.
  • 1 November 2021: all other companies must submit their invoices.

The Greek MyData changes have been delayed multiple times already. So far we have not heard anything to indicate that these changes will not be going ahead on 1 September 2021. We will keep you updated.

06.30.21

  • Información de la normativa
Greek government mandate delayed for THIRD time

The Greek government have delayed mandatory invoice registration for ALL businesses through their myDATA platform. The new date floated for mandatory invoice registration through the myDATA platform is Autumn (anticipated October).

03.31.21

  • Información de la normativa
6% Reduced VAT Rate for Streaming Theatrical Performances and Concerts

The Greek Public Revenue Authority (AADE) has recently published a Circular regarding the reduced VAT rate for tickets for streaming theatrical performances and concerts.
As of 11 March 2021, the 6% reduced VAT rate will apply for tickets for access to live streaming of such events. The new rate will apply for as long as the measure suspending public attendance to such events is in effect.

03.31.21

  • Actualizaciones de los países
Mandatory transmission of tax documents’ data to myDATA platform postponed to July 1st, 2021

The start date for the mandatory transmission of tax documents’ date has already been postponed several times, with the last postponement to 1 July 2021.
It is important to note than none of the postponements left taxpayers ‘off the hook’ completely as the Greek tax office (AADE) considers the delays as grace period. The data that was generated in the grace period must still be submitted to the authorities through the myDATA platform by 31 October 2021.

03.31.21

  • Información del tipo de IVA/IBS
6% Reduced VAT Rate for Streaming Theatrical Performances and Concerts

The Greek Public Revenue Authority (AADE) has recently published a Circular regarding the reduced VAT rate for tickets for streaming theatrical performances and concerts.
As of 11 March 2021, the 6% reduced VAT rate will apply for tickets for access to live streaming of such events. The new rate will apply for as long as the measure suspending public attendance to such events is in effect.

02.23.21

  • Información del tipo de IVA/IBS
Ampliación del tipo reducido del IVA

Grecia ha confirmado una ampliación adicional de la tasa de IVA reducida del 13 % para cines, bebidas y servicios de catering, transporte público y paquetes vacacionales hasta el 31 de octubre de 2021.

01.05.21

  • Información de la normativa
MyData en Grecia: nuevo aplazamiento

Se ha vuelto a aplazar el mandato de facturación electrónica y libros de contabilidad electrónicos en Grecia que debería haber empezado el 1 de enero de 2020. Debido al impacto económico de la pandemia de la COVID-19 y a las presiones de la comunidad empresarial, la AADE de Grecia ha vuelto a aplazar el uso obligatorio de la plataforma electrónica de facturación y libros de contabilidad MyData a abril de 2021. Además, la plataforma todavía sigue en desarrollo. Actualmente, estamos analizando el impacto de este retraso, ya que las empresas pueden seguir registrando datos de las transacciones en la plataforma de forma voluntaria.

10.06.20

  • Información de la normativa
Grecia retrasa la normativa sobre registro de facturas del 1 de octubre

El gobierno griego dio un giro de 180 grados el 1 de octubre, día de la normativa, ampliando el periodo voluntario de registro de facturas hasta el 1 de enero de 2021. Los motivos, según dice, son el impacto económico de la COVID-19 y la preparación de los negocios.

03.03.20

  • Información de la normativa
Grecia anuncia planes de mejora del sistema de facturación electrónica para paliar sus deficiencias en el IVA nacional

En un esfuerzo por combatir la evasión de impuestos indirectos, el gobierno de Grecia ha adoptado un modelo de liquidación de facturas similar al sistema actual implementado en México.

05.10.18

  • Información de la normativa
Grecia impondrá la facturación electrónica de empresa a empresa

El Organismo independiente de renta pública de Grecia (Α.Α.Δ.Ε.) anuncia que impondrá la facturación y el mantenimiento electrónicos de los libros de contabilidad a partir del 1 de enero de 2020.

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