By Chrysostomos Tsoufis

After rewarding the consistent taxpayers who created debts in the face of the twin crises of the pandemic and energy, it was the turn of the businesses that did not “bother” the tax authorities with the “map”.

The Ministry of Finance has decided to extend for 2023 all the benefits enjoyed by companies and businesses that issue their invoices exclusively electronically and then transmit them to the myDATA digital platform. The relevant regulation is provided for in the bill under discussion in the Parliament Ministry of Finance. In addition to rewards, of course, the arrangement is also an attempt to attract even more to the world of electronic invoicing and issuing invoices.

Therefore, based on the proposed regulation, the entities that will exclusively choose digital document issuance services have until June 30 to do so, so that there is sufficient time to familiarize themselves with the new reality. If they do, the benefits that are activated are the following:

– The time period within which the Tax Administration can issue an act of administrative or corrective tax determination is reduced from 5 to 3 years. In addition to the issuer of the electronic invoice who wins by 2 years, the recipient also has a benefit of 1 year for which the limitation period is reduced from 5 to 4 years.

– The tax refund is accelerated as the period during which the tax authorities consider the tax refund request is reduced from 90 to 45 days. It is understood that the request concerns the years in which electronic invoicing was implemented.

– The expense for the purchase of the technical equipment required for the implementation of electronic invoicing is fully amortized and doubled – within the year of its realization. The measure only applies to publishers.

– In addition, the expense to be deducted from the gross income from business activity, which is made for the production, transmission and electronic filing of electronic invoices for the first year of issuing documents through electronic invoicing, is doubled.

The measure was activated for the first time in 2020 and according to the data of AADE, the so-called electronic books are used by approximately 1.2 million businesses. During this time, until today, approximately 1.9 billion documents with a total value of almost €1.3 trillion have been transferred to myDATA.