Greece MyData v1.x

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.

Sources

Extensions

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.

Code	Description	GOBL Rate
`1`	Standard rate	`standard`
`2`	Reduced rate	`reduced`
`3`	Super-reduced rate	`super-reduced`
`4`	Standard rate (Island)	`standard+island`
`5`	Reduced rate (Island)	`reduced+island`
`6`	Super-reduced rate (Island)	`super-reduced+island`
`7`	Without VAT	`exempt`
`8`	Records 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"
		}
	],
}

Code	Name
`1`	Standard rate
`2`	Reduced rate
`3`	Super-Reduced Rate
`4`	Standard rate (Island)
`5`	Reduced rate (Island)
`6`	Super-reduced rate (Island)
`7`	Without VAT
`8`	Records without VAT (e.g. Payroll, Amortisations)

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:

Type	Description	GOBL Type	GOBL Tags
`1.1`	Sales Invoice	`standard`	`goods`
`1.2`	Sales Invoice/Intra-community Supplies	`standard`	`goods`, `export`, `eu`
`1.3`	Sales Invoice/Third Country Supplies	`standard`	`goods`, `export`
`1.4`	Sales Invoice/Sale on Behalf of Third Parties	`standard`	`goods`, `self-billed`
`2.1`	Service Rendered Invoice	`standard`	`services`
`2.2`	Intra-community Service Rendered Invoice	`standard`	`services`, `export`, `eu`
`2.3`	Third Country Service Rendered Invoice	`standard`	`services`, `export`
`5.1`	Credit Invoice/Associated	`credit-note`
`11.1`	Retail Sales Receipt	`standard`	`goods`, `simplified`
`11.2`	Service Rendered Receipt	`standard`	`services`, `simplified`
`11.3`	Simplified Invoice	`standard`	`simplified`
`11.4`	Retail Sales Credit Note	`credit-note`	`simplified`
`11.5`	Retail Sales Receipt on Behalf of Third Parties	`credit-note`	`goods`, `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",
}

Code	Name
`1.1`	Sales Invoice
`1.2`	Sales Invoice/Intra-community Supplies
`1.3`	Sales Invoice/Third Country Supplies
`1.4`	Sales Invoice/Sale on Behalf of Third Parties
`1.5`	Sales Invoice/Clearance of Sales on Behalf of Third Parties – Fees from Sales on Behalf of Third Parties
`1.6`	Sales Invoice/Supplemental Accounting Source Document
`2.1`	Service Rendered Invoice
`2.2`	Intra-community Service Rendered Invoice
`2.3`	Third Country Service Rendered Invoice
`2.4`	Service Rendered Invoice/Supplemental Accounting Source Document
`3.1`	Proof of Expenditure (non-liable Issuer)
`3.2`	Proof of Expenditure (denial of issuance by liable Issuer)
`5.1`	Credit Invoice/Associated
`5.2`	Credit Invoice/Non-Associated
`6.1`	Self-Delivery Record
`6.2`	Self-Supply Record
`7.1`	Contract – Income
`8.1`	Rents – Income
`8.2`	Special Record – Accommodation Tax Collection/Payment Receipt
`11.1`	Retail Sales Receipt
`11.2`	Service Rendered Receipt
`11.3`	Simplified Invoice
`11.4`	Retail Sales Credit Note
`11.5`	Retail Sales Receipt on Behalf of Third Parties
`13.1`	Expenses – Domestic/Foreign Retail Transaction Purchases
`13.2`	Domestic/Foreign Retail Transaction Provision
`13.3`	Shared Utility Bills
`13.4`	Subscriptions
`13.30`	Self-Declared Entity Accounting Source Documents (Dynamic)
`13.31`	Domestic/Foreign Retail Sales Credit Note
`14.1`	Invoice/Intra-community Acquisitions
`14.2`	Invoice/Third Country Acquisitions
`14.3`	Invoice/Intra-community Services Receipt
`14.4`	Invoice/Third Country Services Receipt
`14.5`	EFKA
`14.30`	Self-Declared Entity Accounting Source Documents (Dynamic)
`14.31`	Domestic/Foreign Credit Note
`15.1`	Contract-Expense
`16.1`	Rent-Expense
`17.1`	Payroll
`17.2`	Amortisations
`17.3`	Other Income Adjustment/Regularisation Entries – Accounting Base
`17.4`	Other Income Adjustment/Regularisation Entries – Tax Base
`17.5`	Other Expense Adjustment/Regularisation Entries – Accounting Base
`17.6`	Other Expense Adjustment/Regularisation Entries – Tax Base

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:

Code	Name	GOBL Payment Instruction Key
`1`	Domestic Payments Account Number	`credit-transfer`
`2`	Foreign Payments Account Number	`credit-transfer+foreign`
`3`	Cash	`cash`
`4`	Check	`cheque`
`5`	On credit	`promissory-note`
`6`	Web Banking	`online`
`7`	POS / e-POS	`card`

For example:

"payment": {
	"instructions": {
		"key": "credit-transfer+foreign" // Will set the IAPR Payment Method to "2"
	}
}

Code	Name
`1`	Domestic Payments Account Number
`2`	Foreign Payments Account Number
`3`	Cash
`4`	Check
`5`	On credit
`6`	Web Banking
`7`	POS / e-POS

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"
	}
]

Code	Name
`1`	Without VAT - article 3 of the VAT code
`2`	Without VAT - article 5 of the VAT code
`3`	Without VAT - article 13 of the VAT code
`4`	Without VAT - article 14 of the VAT code
`5`	Without VAT - article 16 of the VAT code
`6`	Without VAT - article 19 of the VAT code
`7`	Without VAT - article 22 of the VAT code
`8`	Without VAT - article 24 of the VAT code
`9`	Without VAT - article 25 of the VAT code
`10`	Without VAT - article 26 of the VAT code
`11`	Without VAT - article 27 of the VAT code
`12`	Without VAT - article 27 - Seagoing Vessels of the VAT code
`13`	Without VAT - article 27.1.γ - Seagoing Vessels of the VAT code
`14`	Without VAT - article 28 of the VAT code
`15`	Without VAT - article 39 of the VAT code
`16`	Without VAT - article 39a of the VAT code
`17`	Without VAT - article 40 of the VAT code
`18`	Without VAT - article 41 of the VAT code
`19`	Without VAT - article 47 of the VAT code
`20`	VAT included - article 43 of the VAT code
`21`	VAT included - article 44 of the VAT code
`22`	VAT included - article 45 of the VAT code
`23`	VAT included - article 46 of the VAT code
`24`	Without VAT - article 6 of the VAT code
`25`	Without VAT - ΠΟΛ.1029/1995
`26`	Without VAT - ΠΟΛ.1167/2015
`27`	Without VAT - Other VAT exceptions
`28`	Without VAT - Article 24 (b) (1) of the VAT Code (Tax Free)
`29`	Without VAT - Article 47b of the VAT Code (OSS non-EU scheme)
`30`	Without VAT - Article 47c of the VAT Code (OSS EU scheme)
`31`	Excluding VAT - Article 47d of the VAT Code (IOSS)

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",
		}
		}
	}
]

Code	Name
`category1_1`	Commodity Sale Income (+)/(-)
`category1_2`	Product Sale Income (+)/(-)
`category1_3`	Provision of Services Income (+)/(-)
`category1_4`	Sale of Fixed Assets Income (+)/(-)
`category1_5`	Other Income/Profits (+)/(-)
`category1_6`	Self-Deliveries/Self-Supplies (+)/(-)
`category1_7`	Income on behalf of Third Parties (+)/(-)
`category1_8`	Past fiscal years income (+)/(-)
`category1_9`	Future fiscal years income (+)/(-)
`category1_10`	Other Income Adjustment/Regularisation Entries (+)/(-)
`category1_95`	Other Income-related Information (+)/(-)

Income Classification Type

See the Income Classification Category for more information.

Code	Name
`E3_106`	Self-Production of Fixed Assets – Self-Deliveries – Destroying inventory/Commodities
`E3_205`	Self-Production of Fixed Assets – Self-Deliveries – Destroying inventory/Raw and other materials
`E3_210`	Self-Production of Fixed Assets – Self-Deliveries – Destroying inventory/Products and production in progress
`E3_305`	Self-Production of Fixed Assets – Self-Deliveries – Destroying inventory/Raw and other materials
`E3_310`	Self-Production of Fixed Assets – Self-Deliveries – Destroying inventory/Products and production in progress
`E3_318`	Self-Production of Fixed Assets – Self-Deliveries – Destroying inventory/Production expenses
`E3_561_001`	Wholesale Sales of Goods and Services – for Traders
`E3_561_002`	Wholesale Sales of Goods and Services pursuant to article 39a paragraph 5 of the VAT Code (Law 2859/2000)
`E3_561_003`	Retail Sales of Goods and Services – Private Clientele
`E3_561_004`	Retail Sales of Goods and Services pursuant to article 39a paragraph 5 of the VAT Code (Law 2859/2000)
`E3_561_005`	Intra-Community Foreign Sales of Goods and Services
`E3_561_006`	Third Country Foreign Sales of Goods and Services
`E3_561_007`	Other Sales of Goods and Services
`E3_562`	Other Ordinary Income
`E3_563`	Credit Interest and Related Income
`E3_564`	Credit Exchange Differences
`E3_565`	Income from Participations
`E3_566`	Profits from Disposing Non-Current Assets
`E3_567`	Profits from the Reversal of Provisions and Impairments
`E3_568`	Profits from Measurement at Fair Value
`E3_570`	Extraordinary income and profits
`E3_595`	Self-Production Expenses
`E3_596`	Subsidies - Grants
`E3_597`	Subsidies – Grants for Investment Purposes – Expense Coverage
`E3_880_001`	Wholesale Sales of Fixed Assets
`E3_880_002`	Retail Sales of Fixed Assets
`E3_880_003`	Intra-Community Foreign Sales of Fixed Assets
`E3_880_004`	Third Country Foreign Sales of Fixed Assets
`E3_881_001`	Wholesale Sales on behalf of Third Parties
`E3_881_002`	Retail Sales on behalf of Third Parties
`E3_881_003`	Intra-Community Foreign Sales on behalf of Third Parties
`E3_881_004`	Third Country Foreign Sales on behalf of Third Parties
`E3_598_001`	Sales of goods belonging to excise duty
`E3_598_003`	Sales on behalf of farmers through an agricultural cooperative e.t.c.

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",
		}
	}
]

Code	Name
`1`	a1) 20% fire insurance premiums
`2`	a2) 20% fire insurance premiums
`3`	b) 4% life insurance premiums
`4`	c) 15% other insurance premiums
`5`	d) 0% tax-exempt insurance premiums
`6`	Hotels 1-2 stars 0,50 €
`7`	Hotels 3 stars 1,50 €
`8`	Hotels 4 stars 3,00 €
`9`	Hotels 5 stars 4,00 €
`10`	Rental rooms - Furnished rooms - Apartments 0,50 €
`11`	Special 5% tax on tv-broadcast commercials (EFTD)
`12`	10% luxury tax on the taxable value of intra-community acquired goods and those imported from third countries
`13`	10% luxury tax on the selling price before VAT for domestically produced goods
`14`	80% Public fees on the admission ticket price for casinos
`15`	Fire industry insurance premiums 20%
`16`	Customs duties- Taxes
`17`	Other Taxes
`18`	Charges of other Taxes
`19`	Special consumption tax

Overview

Use Cases

Quick Start

Tax Regimes

Addons

Catalogues

Schemas (Draft 0)

Greece MyData v1.x

Sources

Extensions

VAT rate

Invoice type

Payment means

VAT exemption cause

Income Classification Category

Income Classification Type

Other taxes category

Overview

Use Cases

Quick Start

Tax Regimes

Addons

Catalogues

Schemas (Draft 0)

​Sources

​Extensions

​VAT rate

​Invoice type

​Payment means

​VAT exemption cause

​Income Classification Category

​Income Classification Type

​Other taxes category

Sources

Extensions

VAT rate

Invoice type

Payment means

VAT exemption cause

Income Classification Category

Income Classification Type

Other taxes category