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"
		}
	],
}

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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",
}

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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"
	}
}

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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. In a GOBL invoice, the rate of a line’s tax need to be set to exempt, and the ext map’s gr-mydata-exemption property needs to be set. For example: 
"lines": [
	{
		"i": 1,
		"quantity": "20",
		"item": {
			"name": "Υπηρεσίες Ανάπτυξης",
			"price": "90.00",
		},
		"sum": "1800.00",
		"taxes": [
			{
				"cat": "VAT",
				"rate": "exempt",
				"ext": {
					"gr-mydata-exemption": "30"
				}
			}
		],
		"total": "1800.00"
	}
]

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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",
			}
		}
	}
]

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Income Classification Type

See the Income Classification Category for more information.

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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",
		}
	}
]