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

• myDATA API Documentation v1.0.7
• Greek Peppol BIS Billing 3.0

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"
		}
	],
}

gr-mydata-vat-rate

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",
}

gr-mydata-invoice-type

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"
	}
}

gr-mydata-payment-means

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"
	}
]

gr-mydata-exemption

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",
			}
		}
	}
]

gr-mydata-income-cat

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.

gr-mydata-income-type

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",
		}
	}
]

gr-mydata-other-tax

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