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Question

How are the other charges other than VAT treated on the myData AADE digital platform?

Charges other than VAT (withholding, other taxes, stamp, fees, deductions) although they are not mandatory content of the invoice based on the provisions of law 4308/2014, it is mandatory to transfer them to the digital platform myData, according to A .1138 / 2020.

Who has the obligation to transmit the above data?

According to A.1138 / 2020, the Publisher.

What is the Recipient’s obligation regarding withholding taxes?

Irrespective of the obligation of the Issuer to transmit the above data, there is an obligation to the Recipient regarding their withholding and the submission of the respective statement of withholders.

With which Type of Document can the Business – Recipient transmit to the digital platform myDATA, expenses related to payment of fees, and other charges e.g. ENFIA, attached costs from legal fees (stamps, stamps, etc.);

The Company may transmit such expenses that affect the accounting and tax result through the Form of Document “13.30 Entity Documents as Indicated by it (Potential)” with the designation of Column 9 “2.5 Overheads without VAT deduction (-) / (+ ) ».

How bank charges (eg debit interest) are transmitted by a Company –

Recipient in the event that the accounting entry of the output does not include the details of the supplier (the bank)?

In any case, the expenses received by the Company – Recipient from the Companies – Publishers who received the exemption to transmit their total expenses collectively per month for 2020 and 2021, are transmitted by the Document Type “14.30 Entity Documents as Indicated by the same (Potential)”.

Exceptionally for the case of the above question it can forward the above expenses from the Document Type “13.30 Entity Documents as Recorded by it (Potential)”, alternatively it can be forwarded with “17.5 Other Expenses Settlement Records – Accounting Base” submission of the Income Tax Return. 

For more information

http://www.aade.gr/sites/default/files/2020-11/FAQs_myData_Epixeirisiaka1.pdf