On 2 October 2026, the Dispute Resolution Directorate (ΔΕΔ) upheld the denial of a €665,688.99 input VAT deduction because the taxpayer failed to produce original purchase invoices and transport documents during an audit, despite having posted the invoices in myDATA. The decision clarifies that electronic registration in myDATA is a reporting obligation, not a substitute for the evidentiary requirements of Article 59 of the VAT Code (Law 5144/2024).
Key Takeaways
- Evidence Hierarchy: myDATA submission satisfies reporting duties but does not replace the obligation to retain and present original invoices, customs documents, and proof of receipt of goods/services.
- Audit Risk: Taxpayers must ensure their document‑management systems allow immediate retrieval of physical or certified digital copies for the full 10‑year retention period.
- Proactive Compliance: Companies should implement automated matching between myDATA records and source documents to avoid deduction losses.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement