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Key: gr-mydata-v1 Greece uses the myDATA and Peppol BIS Billing 3.0 formats for their e-invoicing/tax-reporting system. This addon will ensure that the GOBL documents have all the required fields to be able to correctly generate the myDATA XML reporting files.

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Sources

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Extensions

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VAT rate

Greece has three VAT rates: standard, reduced and super-reduced. Each of these rates are reduced by 30% on the islands of Leros, Lesbos, Kos, Samos and Chios. The tax authority identifies each rate with a specific VAT category. The IAPR VAT category code must be set using the gr-mydata-vat-rate extension of a line’s tax to one of the codes.
CodeDescriptionGOBL Rate
1Standard ratestandard
2Reduced ratereduced
3Super-reduced ratesuper-reduced
4Standard rate (Island)standard+island
5Reduced rate (Island)reduced+island
6Super-reduced rate (Island)super-reduced+island
7Without VATexempt
8Records without VAT
Please, note that GOBL will automatically set the proper gr-mydata-vat-rate code and tax percent automatically when the line tax uses any of the GOBL rates specified in the table above. For example: 
{
	"$schema": "https://gobl.org/draft-0/bill/invoice",
	// ...
	"lines": [
		{
			"i": 1,
			"quantity": "20",
			"item": {
				"name": "Υπηρεσίες Ανάπτυξης",
				"price": "90.00",
			},
			"sum": "1800.00",
			"taxes": [
				{
					"cat": "VAT",
					"rate": "standard+island"
				}
			],
			"total": "1800.00"
		}
	],
}
CodeName
1Standard rate
2Reduced rate
3Super-Reduced Rate
4Standard rate (Island)
5Reduced rate (Island)
6Super-reduced rate (Island)
7Without VAT
8Records without VAT (e.g. Payroll, Amortisations)

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Invoice type

The Greek tax authority (IAPR) requires an invoice type code to be specified as part of the invoice. GOBL will automatically set the correct code based on the invoice’s type and $tags values. However, you can also set the code manually using the gr-mydata-invoice-type extension in the tax section of the invoice, and setting the invoice’s type to other. The following table lists how the combination of type and $tags values are mapped to the IAPR MyDATA invoice type code:
TypeDescriptionGOBL TypeGOBL Tags
1.1Sales Invoicestandardgoods
1.2Sales Invoice/Intra-community Suppliesstandardgoods, export, eu
1.3Sales Invoice/Third Country Suppliesstandardgoods, export
1.4Sales Invoice/Sale on Behalf of Third Partiesstandardgoods, self-billed
2.1Service Rendered Invoicestandardservices
2.2Intra-community Service Rendered Invoicestandardservices, export, eu
2.3Third Country Service Rendered Invoicestandardservices, export
5.1Credit Invoice/Associatedcredit-note
11.1Retail Sales Receiptstandardgoods, simplified
11.2Service Rendered Receiptstandardservices, simplified
11.3Simplified Invoicestandardsimplified
11.4Retail Sales Credit Notecredit-notesimplified
11.5Retail Sales Receipt on Behalf of Third Partiescredit-notegoods, simplified, self-billed
For example, this is how you set the IAPR invoice type explicitly: 
{
	"$schema": "https://gobl.org/draft-0/bill/invoice",
	// ...
	"type": "other",
	"tax": {
		"ext": {
			"gr-mydata-invoice-type": "2.3"
		}
	}
}
And this is how you’ll get the same result by using the GOBL type and tags: 
{
	"$schema": "https://gobl.org/draft-0/bill/invoice",
	"$addons": ["gr-mydata-v1"],
	"$tags": ["services", "export"],
	// ...
	"type": "standard",
}
CodeName
1.1Sales Invoice
1.2Sales Invoice/Intra-community Supplies
1.3Sales Invoice/Third Country Supplies
1.4Sales Invoice/Sale on Behalf of Third Parties
1.5Sales Invoice/Clearance of Sales on Behalf of Third Parties – Fees from Sales on Behalf of Third Parties
1.6Sales Invoice/Supplemental Accounting Source Document
2.1Service Rendered Invoice
2.2Intra-community Service Rendered Invoice
2.3Third Country Service Rendered Invoice
2.4Service Rendered Invoice/Supplemental Accounting Source Document
3.1Proof of Expenditure (non-liable Issuer)
3.2Proof of Expenditure (denial of issuance by liable Issuer)
5.1Credit Invoice/Associated
5.2Credit Invoice/Non-Associated
6.1Self-Delivery Record
6.2Self-Supply Record
7.1Contract – Income
8.1Rents – Income
8.2Special Record – Accommodation Tax Collection/Payment Receipt
11.1Retail Sales Receipt
11.2Service Rendered Receipt
11.3Simplified Invoice
11.4Retail Sales Credit Note
11.5Retail Sales Receipt on Behalf of Third Parties
13.1Expenses – Domestic/Foreign Retail Transaction Purchases
13.2Domestic/Foreign Retail Transaction Provision
13.3Shared Utility Bills
13.4Subscriptions
13.30Self-Declared Entity Accounting Source Documents (Dynamic)
13.31Domestic/Foreign Retail Sales Credit Note
14.1Invoice/Intra-community Acquisitions
14.2Invoice/Third Country Acquisitions
14.3Invoice/Intra-community Services Receipt
14.4Invoice/Third Country Services Receipt
14.5EFKA
14.30Self-Declared Entity Accounting Source Documents (Dynamic)
14.31Domestic/Foreign Credit Note
15.1Contract-Expense
16.1Rent-Expense
17.1Payroll
17.2Amortisations
17.3Other Income Adjustment/Regularisation Entries – Accounting Base
17.4Other Income Adjustment/Regularisation Entries – Tax Base
17.5Other Expense Adjustment/Regularisation Entries – Accounting Base
17.6Other Expense Adjustment/Regularisation Entries – Tax Base

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Payment means

The IAPR requires invoices to specify a payment method code. In a GOBL invoice, the payment means is set using the key field in the payment instructions. The following table lists all the IAPR payment methods and how GOBL will map from the payment instructions key to each of them:
CodeNameGOBL Payment Instruction Key
1Domestic Payments Account Numbercredit-transfer
2Foreign Payments Account Numbercredit-transfer+foreign
3Cashcash
4Checkcheque
5On creditpromissory-note
6Web Bankingonline
7POS / e-POScard
For example: 
"payment": {
	"instructions": {
		"key": "credit-transfer+foreign" // Will set the IAPR Payment Method to "2"
	}
}
CodeName
1Domestic Payments Account Number
2Foreign Payments Account Number
3Cash
4Check
5On credit
6Web Banking
7POS / e-POS

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VAT exemption cause

Greece invoices can be exempt of VAT for different causes and the tax authority require a specific cause code to be provided. GOBL will try to automatically map the tax combo key to an appropriate exemption code, but given the number of options you will no doubt need to consult with a tax professional to determine the correct code for your case. Example usage: 
"lines": [
	{
		"i": 1,
		"quantity": "20",
		"item": {
			"name": "Υπηρεσίες Ανάπτυξης",
			"price": "90.00",
		},
		"sum": "1800.00",
		"taxes": [
			{
				"cat": "VAT",
				"key": "exempt",
				"ext": {
					"gr-mydata-exemption": "3"
				}
			}
		],
		"total": "1800.00"
	}
]
Note that descriptions provided in the gr-mydata-exemption extension are generated using AI and may not be 100% accurate. Always consult with a tax professional to ensure you’re choosing the correct code.
CodeName
1Without VAT - article 3 of the VAT code
2Without VAT - article 5 of the VAT code
3Without VAT - article 13 of the VAT code
4Without VAT - article 14 of the VAT code
5Without VAT - article 16 of the VAT code
6Without VAT - article 19 of the VAT code
7Without VAT - article 22 of the VAT code
8Without VAT - article 24 of the VAT code
9Without VAT - article 25 of the VAT code
10Without VAT - article 26 of the VAT code
11Without VAT - article 27 of the VAT code
12Without VAT - article 27 - Seagoing Vessels of the VAT code
13Without VAT - article 27.1.γ - Seagoing Vessels of the VAT code
14Without VAT - article 28 of the VAT code
15Without VAT - article 39 of the VAT code
16Without VAT - article 39a of the VAT code
17Without VAT - article 40 of the VAT code
18Without VAT - article 41 of the VAT code
19Without VAT - article 47 of the VAT code
20VAT included - article 43 of the VAT code
21VAT included - article 44 of the VAT code
22VAT included - article 45 of the VAT code
23VAT included - article 46 of the VAT code
24Without VAT - article 6 of the VAT code
25Without VAT - ΠΟΛ.1029/1995
26Without VAT - ΠΟΛ.1167/2015
27Without VAT - Other VAT exceptions
28Without VAT - Article 24 (b) (1) of the VAT Code (Tax Free)
29Without VAT - Article 47b of the VAT Code (OSS non-EU scheme)
30Without VAT - Article 47c of the VAT Code (OSS EU scheme)
31Excluding VAT - Article 47d of the VAT Code (IOSS)

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Income Classification Category

Invoices reported to the Greek tax authority via myDATA can optionally include information about the income classification of each invoice item. In a GOBL invoice, the gr-mydata-income-cat and gr-mydata-income-type extensions can be set at the item level to any of the values expected by the IAPR. For example: 
"lines": [
	{
		"i": 1,
		"quantity": "20",
		"item": {
			"name": "Υπηρεσίες Ανάπτυξης",
			"price": "90.00",
			"ext": {
				"gr-mydata-income-cat": "category1_1",
				"gr-mydata-income-type": "E3_561_001",
			}
		}
	}
]
CodeName
category1_1Commodity Sale Income (+)/(-)
category1_2Product Sale Income (+)/(-)
category1_3Provision of Services Income (+)/(-)
category1_4Sale of Fixed Assets Income (+)/(-)
category1_5Other Income/Profits (+)/(-)
category1_6Self-Deliveries/Self-Supplies (+)/(-)
category1_7Income on behalf of Third Parties (+)/(-)
category1_8Past fiscal years income (+)/(-)
category1_9Future fiscal years income (+)/(-)
category1_10Other Income Adjustment/Regularisation Entries (+)/(-)
category1_95Other Income-related Information (+)/(-)

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Income Classification Type

See the Income Classification Category for more information.
CodeName
E3_106Self-Production of Fixed Assets – Self-Deliveries – Destroying inventory/Commodities
E3_205Self-Production of Fixed Assets – Self-Deliveries – Destroying inventory/Raw and other materials
E3_210Self-Production of Fixed Assets – Self-Deliveries – Destroying inventory/Products and production in progress
E3_305Self-Production of Fixed Assets – Self-Deliveries – Destroying inventory/Raw and other materials
E3_310Self-Production of Fixed Assets – Self-Deliveries – Destroying inventory/Products and production in progress
E3_318Self-Production of Fixed Assets – Self-Deliveries – Destroying inventory/Production expenses
E3_561_001Wholesale Sales of Goods and Services – for Traders
E3_561_002Wholesale Sales of Goods and Services pursuant to article 39a paragraph 5 of the VAT Code (Law 2859/2000)
E3_561_003Retail Sales of Goods and Services – Private Clientele
E3_561_004Retail Sales of Goods and Services pursuant to article 39a paragraph 5 of the VAT Code (Law 2859/2000)
E3_561_005Intra-Community Foreign Sales of Goods and Services
E3_561_006Third Country Foreign Sales of Goods and Services
E3_561_007Other Sales of Goods and Services
E3_562Other Ordinary Income
E3_563Credit Interest and Related Income
E3_564Credit Exchange Differences
E3_565Income from Participations
E3_566Profits from Disposing Non-Current Assets
E3_567Profits from the Reversal of Provisions and Impairments
E3_568Profits from Measurement at Fair Value
E3_570Extraordinary income and profits
E3_595Self-Production Expenses
E3_596Subsidies - Grants
E3_597Subsidies – Grants for Investment Purposes – Expense Coverage
E3_880_001Wholesale Sales of Fixed Assets
E3_880_002Retail Sales of Fixed Assets
E3_880_003Intra-Community Foreign Sales of Fixed Assets
E3_880_004Third Country Foreign Sales of Fixed Assets
E3_881_001Wholesale Sales on behalf of Third Parties
E3_881_002Retail Sales on behalf of Third Parties
E3_881_003Intra-Community Foreign Sales on behalf of Third Parties
E3_881_004Third Country Foreign Sales on behalf of Third Parties
E3_598_001Sales of goods belonging to excise duty
E3_598_003Sales on behalf of farmers through an agricultural cooperative e.t.c.

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Other taxes category

Certain myDATA invoice types (e.g., 8.2 for the accommodation tax) require a category for other taxes to be provided. In GOBL, you can use the gr-mydata-other-tax extension at charge level. For example: 
"charges": [
	{
		"amount": "3.00",
		"reason": "Accommodation tax",
		"ext": {
			"gr-mydata-other-tax": "8",
		}
	}
]
CodeName
1a1) 20% fire insurance premiums
2a2) 20% fire insurance premiums
3b) 4% life insurance premiums
4c) 15% other insurance premiums
5d) 0% tax-exempt insurance premiums
6Hotels 1-2 stars 0,50 €
7Hotels 3 stars 1,50 €
8Hotels 4 stars 3,00 €
9Hotels 5 stars 4,00 €
10Rental rooms - Furnished rooms - Apartments 0,50 €
11Special 5% tax on tv-broadcast commercials (EFTD)
1210% luxury tax on the taxable value of intra-community acquired goods and those imported from third countries
1310% luxury tax on the selling price before VAT for domestically produced goods
1480% Public fees on the admission ticket price for casinos
15Fire industry insurance premiums 20%
16Customs duties- Taxes
17Other Taxes
18Charges of other Taxes
19Special consumption tax
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