An overview by Zepos & Yannopoulos
A recent Greek ministerial decision has implemented new rules on VAT submission, based on the myDATA reporting system introduced by Law 5073/2023.
These rules, effective since the 1 January 2024, involve pre-populating VAT returns with data from the myDATA platform. “Revenue” and “expense” rules have been established to ensure that the declared values align with the information on myDATA, and there is a 30% deviation limit per tax period for total revenues and expenses.
Georgia Voutsa, Konstantinos Gialamas, and Konstantinos Spiridis from Zepos & Yannopoulos analyse these new rules and their impact here.
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