The Special Entry Form requires keeping the usage limits and only concerns the transmission of invoices, not their issuance.

The use limits of the Special Entry Form are determined by A. 1138/2020, art. 4, par. 6, section c and they are formed as follows:

For businesses with double-entry accounting system

The only criterion for a Business using a double-entry accounting system is the number of invoices issued during the previous fiscal year. Specifically, businesses issuing up to fifty (50) sales invoices can transmit data using the Special Entry Form of IAPR.

For a business using a single-entry accounting system

The Business with a single-entry accounting system has two criteria.

Alternately, if the business meets any of the criteria, it can use the Special Entry Form of IAPR. The two criteria are a) the gross income of the previous tax year when they do not exceed 50.000€ and b) the number of sales invoices issued when they do not exceed fifty (50) during the previous tax year.

Examples of Businesses with a single-entry accounting system

The conclusion that arises from the examples indicated above is that only if the Company had gross income exceeding 50.000€ and had issued over fifty (50) invoices during the previous tax year, it cannot use the Special Entry Form of IAPR throughout the following year.

The entities transmit their invoices using the Special Entry Form up to the twentieth (20th) day of the month following the month of their issuance.

Specifically in case of transmission of income not related to the issuance of a tax document but to an accounting journal entry, the data can be transmitted up to the twentieth (20th) day of the month following the date of the income.

In order to ask questions and resolve potential problems, you can send an e-mail to mydata.support@aade.gr indicating the full name, landline and/or mobile phone number. In case of technical problems, please add screenshots of the problem you are facing using File Attachment (the main text must only include text).