myDATA classifications (Greece)

myDATA classifications are the tax codes each document must carry to characterise its income and expenses in Greece.

Definition

myDATA (my Digital Accounting and Tax Application) is the electronic books platform of the Greek tax authority (IAPR, locally AADE). Every reported document must be accompanied by classifications: standardised codes that characterise the nature of the amounts as income or expense.

Role of classifications

Classifications link invoicing entries to the tax and accounting categories the authority expects. They fall into two main families:

• income/expense types (for example sale of goods, supply of services, purchase of fixed assets);
• VAT and tax-characterisation categories that specify the treatment of each line.

How it works

When an invoice is reported, the issuer declares the income-side classifications. The recipient, in turn, completes or confirms the expense-side classifications for their own books.

• Each document receives a unique identifier (MARK) assigned by the platform.
• Reporting can flow through an accredited e-invoicing provider, an ERP/accounting system connected to the API, or a portal.

Good to know

An incorrect classification code creates discrepancies between the reported books and the company's accounting, which the authority can detect automatically. Correct configuration of classifications is therefore a key compliance point in myDATA, beyond merely transmitting the document.