As a natural person with income from a business activity you are obliged to file tax data lists for clients and providers containing cumulative data of issued and received invoices per Tax ID of the counterparty and cumulative data of retail transactions and expenses. These lists are filed exclusively using the electronic communication method on the webpage of IAPR (ΠΟΛ. 1078/2014).

When are cumulative lists filed

• Client, provider lists and the statements for fee clearance are filed until the end of March in the year following the calendar year they concern.
• Regarding correction of divergences of provider data filed, these are filed up to the 15th May in the year following the calendar year they concern.

Indicatively some transactions included in the client and provider lists:

• Invoices, “debit” or credit, for the sale of goods or provision of services, one-off or repeated etc.
• Clearances issued for the sale or purchase on behalf of a third party etc.
• Tax data treated as invoices, like transfer contracts for the sale of property, documents for the sale of electricity, natural gas, water etc.
• Acquisition titles issued for the purchase of goods or the procurements of services by a person not obliged to issue an invoice or refusing to issue one.
• Retail transaction receipts and receipts for the return of goods sold in retail. It is pointed out that cumulative data are filed for retail transactions.
• Tax data issued for self-deliveries of goods and self-use of services etc.

Indicative transactions exempted from client and provider lists:

• Sales of goods or services from and to foreign countries.
• Rents of property, including property leasing, except those including VAT.
• Ticket sales for all transport means.
• Membership fees in professional organizations and professional chambers.
• Payroll expenses (salaries, day wages, pensions) which include employer contributions.
• Contributions paid to Social Security Funds (Independent Professionals’ Fund etc.).

(in detail mentioned: ΠΟΛ. 1078/2014,  par. 1.2 & 1.3).

It is useful for you to know that:

• These lists include the value of the transaction (total document value) before VAT and the transaction VAT.
• Zero lists of clients and providers are not filed.
• No correction of deviations is required, if their total value, before VAT per counterparty Tax ID does not exceed hundred (100) euro.

You can see more details in
Frequent questions answers on filing client-provider and transaction lists.