If you have income from business activity, you must keep a reliable accounting system and appropriate accounting documents, in accordance with the accounting standards provided for in Greek legislation, for the preparation of financial statements and other information in accordance with tax legislation.

Remember: You can find more details in L. 4308/2014 (Greek Accounting Standards).

• You must keep a reliable accounting system that would enable a person with the necessary knowledge and experience to understand it within a reasonable time. You can entrust a third party (third party- accountant) with keeping part or all of your company's accounting books. The assignment or keeping the accounting books to a third party does not exempt you from the liability arising from the applicable tax legislation.
• You must keep accounting records digitally or manually.
• You must keep track of the stock received and shipped, whether invoiced or not, and be able to document at any time throughout the year the movement of goods, directly or through a third party, for any purpose. The shipping documents, sales invoices or retail sales receipts that you issue or receive for the relevant goods transactions must be kept in order, correctness and completeness, so that you are able to document the transactions thereof at any time.
• The transfer document must contain at least the following information: full name or surname, address and VAT number of the party involved, quantity and type of goods transferred and date of transfer.