top of page


Independent Authority for Public Revenue (IAPR) e-books


The Independent Authority for Public Revenue (IAPR) AADE has prepared a platform titled “myDATA” (my Digital Accounting and Tax Application) in order to keep electronic accounting records (e-books) for each company operating in Greece.


The aim is automation, standardization, modernization and simplification of the process for reviewing, analyzing and providing corporate financial data for auditing, with a view to combating tax evasion and fraud.


This IAPR platform will allow the maintenance of the following 2 types of e-books:


  1. The analytical entries book (analytical book), which comprises for each company summaries of all tax documents supporting their revenues/expenses, with their classification as well as a set of accounting entries to determine their fiscal and tax results (e.g. monthly VAT, trimester withholding taxes, annual income tax etc.) and

  2. The summary reporting book (summary book), which comprises for each company aggregate monthly and annual accounting and tax results for calculating and reporting its tax liabilities.


For this all companies operating in Greece should submit on a daily or at least on a monthly basis (up to the 20th of next month) summary documents for


  • All sales documents issued (retail, wholesale and others),

  • Their expenses documents received from issuers that are not obliged to submit them on their own account (e.g. purchases - retail expenses, intra-Community acquisitions, imports, etc.) and

  • A set of bookkeeping documents that form the final accounting and fiscal result of the company (such as payroll, depreciation, revenue and expenditure adjustment postings)


All successful submissions of the above mentioned documents will be given a Unique Recording Number (URN) and will update the Analytical Book and the Summary Book maintained for each company. According to statistics the system is expecting almost 300 million documents from 1 million companies and freelancers.


Entries in the Analytical Book that contain the identification details of both the Issuer and the Recipient are called Mirror Documents e.g. wholesale (Β2Β) transactions and transactions with the State (B2G). The entries that contain the identification of the Issuer only (and not the recipient) are called Non Mirror Documents (e.g. retail sales transactions - B2C).


After the 20th of next month all companies operating in Greece should find all the Mirror documents that have been posted from their Greek vendors and classify them by submitting:


  • Revenue Classification for all sales documents issued 

  • Expense Classification for all  documents received 


As long as the Issuer is consistent in submitting these data, the Recipient does not need to send these documents.  The Recipient Company is obliged to transmit a Summary of the Non-Mirror Documents received, in case the vendor (Issuer) has not submitted the relevant documents within the prescribed time limit.

In practice, each Company has to be prepared to face the following problems:


  • The company has received an expense or purchase document (invoice) that does not appear in its Analytical Book. In this case the company has to include the expense amount in its statement having only receiver data (since the issuer has not submitted).

  • The company finds incoming mirror documents in the IAPR system without having received the invoice. In this case the company has to search for the invoice and possibly post it in a next period prepared for explaining the inconsistency to the authority.


The summary book will be used for calculating the following:


  • Output and Input VAT

  • Stamp duties

  • Withholding taxes and

  • Other taxes


Taxes paid from each company will be cross-checked against their e-books data and may result in


  • Consistency or

  • Initial Inconsistency


In case of Initial Inconsistency, the IAPR will send automated messages to inform the Companies of this inconsistency, so that they may proceed, within a two-month period (Two-Month Harmonization Period), with the necessary adjustments (e.g. submission of documents by the Recipient, amend their returns, etc.).


In case of an Unjustifiable Inconsistency and depending on the severity of the discrepancies, a Company may be subject to tax audits and/or penalties


Technical documentation has been delivered by the Independent Authority for Public Revenue (IAPR) AADE based on the following technologies:


  • HTTPS – Secure HTTP

  • Webservice

  • REST API – REST interface required for the data reporting process

  • XML – eXtensible Markup Language


The API has the following 4 methods:


  • /sendInvoices: for submitting documents

  • /requestInvoices: for receiving documents with criteria

  • /sendIncomeClassification: for classifying revenues for the documents submitted and

  • /sendExpensesClassification for classifying expenses for the documents submitted


The Independent Authority for Public Revenue (IAPR) AADE has given the following URL for testing: and the following URL for developers


The IAPR e-books applications will be fully deployed and given for document submission to all companies on 1/1/2020, although a grace period of some months is very possible.

Companies operating in Greece that use SAP ERP have to comply to the legislation using the Hellenization objects provided by SAP as described in the relevant SAP notes (key “AADE”). note 2856629 at SAP Support Portal titled Greece E-Books from AADE (Version 2 from 11.11.2019 in English) and possibly note 2134248 for the eDocument Framework.


For any further information please call me or send me e-mail.

Dimitris Chatzigiannakis



Agile S.A.

Ierou Lohou 19

Metamorfosis 144 52

+30 210 28 55 866

bottom of page