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country-icon Grèce

02.27.24

Pre-filled VAT declarations

A recent discernible trend for Member States to digitise various facets of their fiscal processes has taken manifold forms. One way this has been manifested is via the automation of the processes concerning the population of VAT returns.

Greece fully implemented the electronic books (myDATA) reporting requirements for VAT (and income tax) from 1 January 2024. Alongside this, a new system of VAT declarations will be initiated. Effective from January 2024, Greek VAT declarations are now pre-filled with data from the myDATA digital platform. This platform is controlled by the Independent Authority for Public Revenue.

In line with Circular No. A.1020, a deviation from the pre-filled amounts is accepted by a 30% margin for both income and expenses. This rate will be reviewed periodically and gradually reduce it to zero.

Further information can be accessed via the following link: https://www.aade.gr/egkyklioi-kai-apofaseis/mydata-diataxeis/1020-06-02-2024

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