gr

README

🇬🇷 GOBL Greece Tax Regime

Greece uses the myDATA and Peppol BIS Billing 3.0 formats for their e-invoicing/tax-reporting system.

Example GR GOBL files can be found in the examples (YAML uncalculated documents) and examples/out (JSON calculated envelopes) subdirectories.

Public Documentation

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

Greece specifics

VAT categories

Greece has three VAT rates: standard, reduced and super-reduced. Each of these rates are reduced by a 30% on the islands of Leros, Lesbos, Kos, Samos and Chios. The tax authority identifies each rate with a specific VAT category.

In GOBL, the IAPR VAT category code must be set using the gr-mydata-vat-cat 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-cat 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"
    }
  ],
}

VAT exemptions

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 to one of these codes:

Code	Description
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)

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"
  }
]

Payment Methods

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"
  }
}

Income Classification

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 line tax level to any of the values expected by the IAPR:

Income Category

Value	Description
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 Type

Value	Description
E3_106	Self-Production of Fixed Assets – Self-Deliveries – Destroying inventory/Com modities
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/Pro ducts 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/Pro ducts and production in progress
E3_318	Self-Production of Fixed Assets – Self-Deliveries – Destroying inventory/Pro duction 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 o f 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 o f 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.

For example:

"lines": [
  {
    "i": 1,
    "quantity": "20",
    "item": {
      "name": "Υπηρεσίες Ανάπτυξης",
      "price": "90.00"
    },
    // ...
    "taxes": [
      {
        "cat": "VAT",
        "rate": "standard",
        "ext": {
          "gr-mydata-income-cat": "category1_1",
          "gr-mydata-income-type": "E3_106",
          // ...
        }
      }
    ]
  }
]

Documentation

Overview

Package gr provides the tax region definition for Greece.

Index

• Constants
• func Calculate(doc interface{}) error
• func New() *tax.Regime
• func Validate(doc interface{}) error

Constants

const (
	ExtKeyMyDATAVATCat     = "gr-mydata-vat-cat"
	ExtKeyMyDATAExemption  = "gr-mydata-exemption"
	ExtKeyMyDATAIncomeCat  = "gr-mydata-income-cat"
	ExtKeyMyDATAIncomeType = "gr-mydata-income-type"
)

Regime extension codes.

const (
	StampIAPRQR       cbc.Key = "iapr-qr"
	StampIAPRMark     cbc.Key = "iapr-mark"
	StampIAPRHash     cbc.Key = "iapr-hash"
	StampIAPRUID      cbc.Key = "iapr-uid"
	StampIAPRProvider cbc.Key = "iapr-provider"
)

Official IAPR codes to include in stamps.

const (
	KeyIAPRPaymentMethod cbc.Key = "iapr-payment-method"
)

Custom keys used typically in meta or codes information.

const (
	MeansKeyForeign cbc.Key = "foreign"
)

Regime Specific Payment Means Extension Keys

const (
	TagIslands cbc.Key = "islands"
)

Document tag keys

const TaxRateIsland cbc.Key = "island"

TaxRateIsland is used to define the island reduced tax rates

Functions

func Calculate

func Calculate(doc interface{}) error

Calculate will attempt to clean the object passed to it.

func New

func New() *tax.Regime

New provides the tax region definition

func Validate

func Validate(doc interface{}) error

Validate checks the document type and determines if it can be validated.