AEOI - Automatic Exchange of Information (DAC7)

(The page is under construction)

The Council of the European Union adopted Directive (EU) 2021/514 (OJ L 104/25.03.2021), so-called  DAC7. This directive amends Directive 2011/16/EU and establishes new rules to improve cooperation procedures in the field of taxation.  Ιt is incorporated into the national law of Greece with the provisions of Law 5047/2013 (A' 147), which amended the provisions of Law 4170/2013 (A' 163)

This directive introduces a new framework of  reporting (sales and services) and due diligence rules for Platform Operators and establishes the annual automatic exchange of this information.

The type and content of the reports  follows the EU standard as it is configured from time to time. The submission of the information is made by sending files of  xml type, to the Greek Tax Administration (AADE).

For the preparation of the involved operators , the specifications of the standards are attached to the following links.

Please follow this page  for any update  regarding  technical issues around the reporting files   

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Αιτήματα /Γνωστοποιήσεις  σύμφωνα με την Α.1016/2024

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