thematic Sections myDATA
Import Folder
How is the data transmitted to the myDATA digital platform in the case of Import Dossier documents, from the Customs Officer, the Home Entities that invoice the dossier costs and the Importing Company?
– A. Customs officer
The Customs Officer has two ways to issue and transmit a document regarding the import and customs clearance process of goods from third countries:
1st Method: Issuing and transmitting T.P.Y. which includes the fee of the Customs Broker and the clearing of payments on behalf and at the direction of the customer (customs clearance expenses – bill of lading)
Unified Customs Broker’s Document with bill of lading
1. The document that the Customs Broker issues and transmits is a category A1 domestically verified document and is transmitted by the Customs Broker – Issuer on the myDATA digital platform with Document Type 2.1 Supply Invoice.
2. In the summary and description of transactions the Customs Broker transmits two lines:
– 1st Summary Line _ Characterization of Transactions
Total Value 1.3 Income from the Provision of Services (+) / (-) _ VAT Cat.
– 2nd Summary Line _ Characterization of Transactions
Cat. Value 1.95 Other Income Information (+) / (-)_ Cat. VAT [7] 0%_without classification E3
3. The 1st Summary Line refers to the Customs Broker’s fee.
4. The 2nd Summary Line contains all customs clearance costs paid by the Customs Broker on behalf of the Importing Company and included in the document issued. Part of these expenses are from obligated entities, they concern A1-backed national documents and are forwarded by their Issuers, e.g. transport etc.. The rest of the amounts concern documents of other expenses from liable entities for documents of category A2 not matched national documents and from non-obligatory entities of A.1138/2020 (e.g. other retail expenses, DETE – Duties – taxes , EEPA, micro-costs of customs clearance). In any case, they are attached to the Customs Broker’s invoice and include the gross value of the customs clearance costs (Net value + VAT). The VAT amount of the customs value is not included in the transmission.
2nd Method: Issuance and transfer of T.P.Y. which includes only the Customs Broker’s fee and customs clearance costs are not included in his document, but are attached as a separate invoice
Customs Clerk’s Document distinct from the bill of lading
1. The document is of category A1 domestically verified documents and is transmitted by the Issuer to the myDATA digital platform with Document Type 2.1 Supply Invoice.
2. In the summary and description of transactions the Customs Broker transmits one line:
– 1st Summary Line _ Characterization of Transactions
Total Value 1.3 Income from the Provision of Services (+) / (-) _ VAT Cat.
3. The 1st Summary Line concerns the Customs Broker’s fee. The 2nd Summary Line with the customs clearance costs paid on behalf of the Importing Company is not forwarded by the Customs Agent, because they are not part of the issued document but a separate record of customs clearance costs.
– B. Domestic suppliers of the Importing Company
Domestic Suppliers who issue documents of category A1 to the Importing Company for import envelope costs (transportation, etc.) transmit to the myDATA digital platform as Issuers a summary and characterization of income on their behalf and a summary of expenses on behalf of the Importing Company – Recipient:
The amounts included in the documents of this case are income for the Issuer and expense for the Receiver.
Envelope Expenditure Supplier Documents – A1 National Counterparts
1. The documents issued and forwarded as Issuers by the Suppliers of the Importing Company are category A1 domestically verified documents and are forwarded to the myDATA digital platform by the Issuer, either with Document Type 1.1 Sales Invoice or 2.1 Supply Invoice.
2. In the summary and description of transactions Importing Business Suppliers shall transmit one line:
– 1st Summary Line _ Characterization of Transactions indicative for transport
Total Value 1.3 Income from the Provision of Services (+) / (-) _ VAT Cat.
3. Οι χαρακτηρισμοί συναλλαγών εσόδου είναι υποχρέωση του Εκδότη και δεν επηρεάζουν το χαρακτηρισμό εξόδων που έχει υποχρέωση να διαβιβάσει στην ψηφιακή πλατφόρμα myDATA η Εισαγωγική Επιχείρηση που λειτουργεί ως Λήπτης. Επισημαίνεται ότι τα έξοδα αυτής της περίπτωσης διαβιβάζονται ως ποσά συναλλαγής δύο φορές για την Εισαγωγική Επιχείρηση. Μία φορά ως αντικριζόμενα Α1 από τους Εκδότες τους και μία φορά από τον Εκτελωνιστή ως έξοδα εκετελωνισμού σύμφωνα με τον πρώτο τρόπο Έκδοσης.
– Γ. Εισαγωγική Επιχείρηση
The Importing Company is obliged to transmit only a description of expenses for the documents of category A1 received from the home country (Customs Agent – Other Suppliers serving the import of goods) and a summary with description of expenses for documents of category B1 (e.g. other retail expenses , DETE – Duties-taxes, EEPA, micro-expenses of customs clearance). In addition, he has the obligation to transmit a summary and classification of expenses for the documents of category B2, which he receives from abroad (Supplier of imported goods from a third country – Other Suppliers who serve the import of goods):
1ος Τρόπος: Καταχώρηση παραστατικού Εκτελωνιστή από την Εισαγωγική Επιχείρηση – Λήπτη και διαβίβαση χαρακτηρισμού εξόδου που περιλαμβάνει την αμοιβή του καθώς και την εκκαθάριση πληρωμών για λογαριασμό και κατ’ εντολή του Λήπτη (έξοδα εκτελωνισμού – εξοδολόγιο)
Παραστατικό Εκτελωνιστή ενιαίο με εξοδολόγιο
1. The Customs Broker’s document is of category A1 opposite national documents, it is transmitted by the Issuer to the myDATA digital platform. The Importing Company – Recipient only transmits an expense designation through the automated correlation of the expense accounting entry it carries out in its accounting program and the MARK of the document transmitted by the Issuer on its behalf.
2. In the transaction description, the Importing Company transmits two summary lines
– 1st Summary Line _ Characterization of Transactions
Total Value 2.4 General Expenses with the right to deduct VAT (-) / (+) _ VAT Cat. (code_005), either Prof. Value 2.95 Other Expenditure Information (+) / (-)_ VAT Cat. to transfer the value to the correct E3 code (Goods, Raw Materials, Fixed Assets, etc.)
– 2nd Line. Summary _ Characterization of Transactions
Cat. Value 2.95 Other Cost Information (+) / (-)_ Cat. VAT [7] 0% without qualification E3
3. The 1st Summary Line includes the Customs Broker’s fee.
4. The 2nd Summary Line includes all customs clearance costs paid by the Customs Broker on behalf of the Importing Company, it is part of the document that is issued and transmitted in total the 2.95 cost classification by the Importing Company – Recipient.
5. The costs of the 2nd Summary Line are transmitted by the Importing Company from other types of documents to affect the accounting and tax result.
2nd Method: Separate entry of a Customs Broker’s document by the Importing Company – Consignee and transmission of an exit designation that includes only his fee. Discrete entry of the customs clearance costs of clearing payments on behalf of and to the order of the Recipient (bill of lading)
Customs Clerk’s Document distinct from the bill of lading
1. The Customs Broker’s document is of category A1 opposite national documents, it is transmitted by the Issuer to the myDATA digital platform. The Importing Company – Recipient only transmits an expense designation through the automated correlation of the expense accounting entry it carries out in its accounting program and the MARK of the document transmitted by the Issuer on its behalf.
2. In the transaction description the Importing Company transmits a summary line
– 1st Summary Line _ Characterization of Transactions
Total Value 2.4 General Expenses with the right to deduct VAT (-) / (+) _ VAT Cat. (code_005), either Prof. Value 2.95 Other Expenditure Information (+) / (-)_ VAT Cat. to transfer the value to the correct E3 code (Goods, Raw Materials, Fixed Assets, etc.)
3. The 1st Summary Line includes only the Customs Broker’s fee.
Registration and transmission by the Importing Company of documents for Other Domestic Expenses (e.g. other retail expenses, DETE – Duties-taxes, EEPA, small customs clearance expenses) either included in the Customs Broker’s document, or attached to a separate invoice.
Documents of Other Expenses – B1 Uncontested Recipient Documents
1. The other expenses that affect the accounting and tax result come from Issuers that are either obliged entities that transmit documents of category A2 uncontested national documents, or non-obliged entities of A.1138/2020. They are forwarded by the Importing Company – Recipient with documents of category B1 with Document Types 13.1 Expenses – Purchases of domestic / foreign Retail Transactions, 13.2 Provision of domestic / foreign Retail Transactions and 13.30 Entity Documents as Indicated by the same (Potential). In the transaction designation, the Importing Business transmits a summary line.
– 1st Summary Line _ Characterization of Transactions
Total Value 2.5 General Expenses without the right to deduct VAT (-) / (+) _ VAT Cat.
2. In the event that the Importing Company chooses to charge these costs to the purchases of third countries (Goods, Raw Materials, Fixed Assets) and not the other costs, it transmits until the submission of the income tax return and Type of Document 17.5 Other Records of Adjustment of Expenses – Accounting Basis with the following transaction characteristics:
– 1st Summary Line _ Characterization of Transactions
Total Value 2.12 Other Expense Adjustment Records (+) / (-)_ VAT Cat. ._005), or the relevant E3 codes for Raw Materials, Fixed Assets, etc. per case with a sign that increases the total amounts contained in each code (-)
– 2nd Summary Line _ Characterization of Transactions
Total Value 2.12 Other Expense Adjustment Records (+) / (-)_ VAT Cat. contained in total in this code (+)
3. It is clarified that the income increases with a positive sign (+) and decreases with the opposite sign (-). Conversely, expenses increase with a negative sign (-) and decrease with the opposite sign (+).
Registration and transmission by the Importing Company of documents of Other Domestic Suppliers serving the import of goods
Certificates of Expenses – A1 Corresponding Documents of Domestic Issuer
1. The customs clearance costs paid by the Customs Agent on behalf of the Importing Company and related to the A1-backed national documents, are transmitted by their Issuers to the myDATA digital platform and on behalf of the Importing Company – Recipient with Document Type either 1.1 Sales Invoice, or 2.1 Invoice Supply. The Importing Company – Recipient only transmits an expense characterization separately for each of them through the automated correlation of the expense accounting entry it carries out in its accounting program and the MARK of the A1 document transmitted by the Issuer on its behalf.
2. In the transaction description the Importing Company transmits a summary line
– 1st Summary Line _ Characterization of Transactions
Cat. Value 2.4 General Expenditures with right to deduct VAT (-) / (+) _ Cat. VAT [1]
24%_Ε3_102_005 Ε3_Purchases of consumer goods (net amount) D2, “Commercial Activity” – code 102[Εΐ]_Foreign Third Countries (code_005) or
Cat. Value 2.5 General Expenses without the right to deduct VAT (-) / (+) _ Cat. VAT [7]
0%_Ε3_102_005 Ε3_Purchases of consumer goods (net amount) D2, “Commercial Activity” – code 102[Εΐ]_Foreign Third Countries (code_005), either
Total Value 2.95 Other Expenditure Information (+) / (-)_ VAT Cat.Cost Adjustment Entries – Basis of Accounting to transfer the value to the correct E3 code (Commodity, Raw Materials, Fixed Assets, etc.) per case.
3. The 1st Line of Summary concerns the costs incurred by the Importing Company in addition to the Customs Broker’s fee for the purpose of completing the import process, e.g. domestic transport.
Registration and transmission by the Importing Company of documents of Other Foreign Suppliers serving the import of goods
Expenditure Documents – B2 Corresponding Documents of Foreign Recipient
1. The documents are of category B2 Opposing Documents of a foreign Recipient, they are transmitted by the Importing Company – Recipient to the digital platform myDATA with Type of Document either with 14.3 Invoice / Intra-Community Receipt of Services, or with 14.4 Invoice / Receipt of Third Country Services.
2. In the Summary and description of transactions passes a summary line
– 1st Summary Line _ Characterization of Transactions
Total Value 2.4 General Expenses with the right to deduct VAT (-) / (+) _ VAT Cat. (code_005), either Prof. Value 2.95 Other Expenditure Information (+) / (-)_ VAT Cat. to transfer the value to the correct E3 code (Goods, Raw Materials Fixed etc.).
3. The 1st Line of Summary concerns the costs incurred by the Importing Company for the purpose of completing the import process, e.g. foreign transport.
1st Method: Registration and transmission by the Importing Company of the Third Country Supplier of Goods document with the actual transaction value and the customs value for VAT purposes in the same Document Type 14.2 Invoice / Third Country Acquisitions
Third-Country Supplier of Goods Document – B2 Foreign Consignee Opposing Documents – 2 summary lines with 1 Document Type 14.2
1. The document of the Third Country Supplier of Goods is of category B2 opposite foreign documents and is transmitted by the Importing Company – Recipient on the myDATA digital platform with Document Type 14.2 Invoice / Third Country Acquisitions.
2. In Transaction Summary and Characterization it passes two summary lines
– 1st Summary Line _ Characterization of Transactions
Total Value 2.1 Purchases of Goods (-) / (+) _ VAT Cat. ), either
Total Value 2.95 Other Expenditure Information (+) / (-)_ VAT Cat. E3 (Commodities, Raw Materials, Fixed Assets, etc.).
– 2nd Summary Line _ Characterization of Transactions
Cat. Value 2.95 Other Cost Information (+) / (-)_ Cat. VAT [1] 24% without qualification E3
3. The 1st Summary Line refers to the actual value of the goods purchased by the Importing Company from the Third Country Supplier of Goods and stated on its document.
It affects the accounting and tax result, is correlated with E3 and is not correlated with VAT.
4. The 2nd Summary Line concerns the dutiable value of the goods purchased by the Importing Company from the Third Country Supplier of Goods and calculated by Customs during the customs clearance process with the corresponding VAT. It does not affect the accounting and tax result, it is not related to E3 and it is related to VAT for the purposes of displaying the VAT performance of the customs value.
5. The date of entry of the document of the Third Country Supplier of Goods may be earlier than the accounting entry of the customs value which is later. The transmission of the two entries is done in a single line with 2 lines of summary in Document Type 14.2 Invoice / Third Country Acquisitions after the completion of the customs procedure for purposes of correlating the VAT clearance and the corresponding amount included in the corresponding Periodic VAT Declaration. The A/D of the document is that of the Third Country Supplier’s document and in the event that the customs officevalue concerns more than one invoice, the second line containing it is transmitted to one of the Third Country Supplier’s invoices and always per customs clearance.
2nd Method: Registration and transmission by the Importing Company of the Third Country Supplier of Goods document with the actual transaction value with Document Type 14.2 Invoice / Third Country Acquisitions and registration. Registration and transmission of the customs value for VAT purposes in a second Document Type 14.2 Invoice / Third Country Acquisitions – 1 summary line per case with 2 Document Types 14.2
Third Country Supplier of Goods Document – B2 Foreign Consignee Opposing Documents with 1 summary line for actual value
1. The document of the Third Country Supplier of Goods is of category B2 opposite foreign documents and is transmitted by the Importing Company – Recipient on the myDATA digital platform with Document Type 14.2 Invoice / Third Country Acquisitions.
2. In the Summary and characterization of transactions, transmit a summary line with the actual value on the date of entry of the document
– 1st Summary Line _ Characterization of Transactions
Total Value 2.1 Purchases of Goods (-) / (+) _ VAT Cat. ), either
Total Value 2.95 Other Expenditure Information (+) / (-)_ VAT Cat. E3 (Commodities, Raw Materials, Fixed Assets, etc.).
3. The 1st Summary Line refers to the actual value of the goods purchased by the Importing Company from the Third Country Supplier of Goods and stated on its document. It affects the accounting and tax result, correlates with E3 and is not related to VAT. A 2nd Summary Line for the customs value is not transmitted, it is transmitted with a second Type of Document 14.2 after the completion of the customs clearance procedure and within the relevant VAT tax period.
Accounting entry of customs value – B2 Corresponding Documents of foreign consignee with 1 summary line for customs value
1. The accounting entry of the customs value is of category B2 opposite foreign documents and is transmitted by the Importing Company – Recipient to the myDATA digital platform with Document Type 14.2 Invoice / Third Country Acquisitions.
2. In the Summary and characterization of transactions, it transmits a summary line with the customs value on the date of entry of the accounting entry and always within the VAT tax period. concerning
– 1st Summary Line _ Characterization of Transactions
Cat. Value 2.95 Other Cost Information (+) / (-)_ Cat. VAT [1] 24% without qualification E3
5. The 1st Line of Summary concerns the customs value resulting from the customs clearance of third country goods. It does not affect the accounting and tax result, it is not related to E3 and it is related to VAT. No additional Summary Line is transmitted for the actual value, it has been transmitted with previous Document Type 14.2 after receiving the document of acquisition of goods from the Third Country Supplier. The Document A/C may be either the Third Country Supplier’s document, the declaration, or a unique number with a logic (eg registration number). In the event that the customs value concerns more than one invoice, it is always transmitted per customs clearance and in any case the Issuer’s VAT number is that of the Third Country Supplier.
– D. Conclusions
1. In the Electronic Books of AADE on the myDATA digital platform, all the amounts contained in the issued documents are transmitted, regardless of whether or not they affect the accounting and tax result. In the event that the summary of the amounts contained in these documents does not affect the accounting and tax result for the Issuer (invoicing income) they are characterized with 1.95 Other Income Information (+) / (-) and for the Receiver (billing expenses) are marked with 2.95 Other Expense Information (+) / (-) without relating to E3.
2. The costs of the envelope received by the company also contain opposite documents A1 national (wholesale) whose summary has been forwarded by the Issuer. From the Importing Company – Recipient only the relevant output designation concerning the import file is transmitted.
3. The costs of the file received by the Importing Company and referred to the foreigner’s counter B2 documents, are forwarded only by the Receiver with the summary and the relevant output description regarding the import file.
4. The document of the supplier of goods from a third country for purposes of correct correlation with the E3 (1st line) and the customs clearance VAT (2nd line) is qualified to be transmitted by the Importing Company – Receiver in at least two lines. The first line refers to the net value shown on the invoice and is classified as a purchase from third countries (Goods, Raw Materials, Fixed Assets, etc.). The second line concerns the dutiable value on the basis of which the VAT was paid to customs, and is labeled 2.95 Other Expenditure Information. It is related to VAT and not related to E3. Alternatively, the actual value may be transmitted separately from the customs value with two types of Document 14.2 Invoice / Third Country Acquisitions.
5. In relation to the time of transmission of the above data, the Accountant has the possibility to transmit summaries and characterizations for all costs of the import file and the invoice of the third country supplier in the VAT tax period that closes the File and not on the date of issuance of the documents (backdated entry).
6. It is pointed out that in the first phase of the operation of the project, in the case of characterizing transactions, businesses choose the available codes, regardless of whether they are the appropriate ones regarding the correct completion of the E3 form. Until the submission of the income tax return, the company has the possibility to correct the characterizations of income – expenses E3 that it transmitted, with the correct ones submitted to ΤΕ_Ε3 by transmitting Types of Documents 17.3 Other Records of Adjustment of Income – Accounting Basis and 17.5 Other Records of Adjustment of Expenses – Accounting Basis increasing and decreasing the relevant E3 codes for income and expenses (opposite signs).
7. For reasons of direct data correlation but also to facilitate the internal organization of accounting, many companies choose to display the transitory account 32.XX.XX.XX in the code 2.95 Other Expenditure Information when handling the import file. In the transfer of the invoiced or distributed values of the file from 32.XX.XX.XX to 20.XX.XX.XX, they offset respectively the values from the code 2.95 Other Expenditure Information in the corresponding codes of the characterizations according to the nature of the goods (Goods, Raw Materials, Fixed Assets, etc.)
8. The described methods of transmission of the Customs Broker’s service invoices and the clearing of payments on behalf of and at the behest of the Receiver (bill of lading), referred to in methods 1 and 2 in paragraph A, are applied proportionally in all cases of customs operations, e.g. . Exports, Excise Taxes, Special Regimes, etc.
9. For the smooth transmission process, it is recommended that Customs Brokers and Importing Companies agree on the chosen method of transmission of the Customs Broker’s document, which in any case is distinct from the physical document (combined bill of lading or not).
10. For the transitional period that is transmitted in bulk, the transmission of the information regarding the customs clearance VAT is not requested.
Read more at Taxheaven: https://www.taxheaven.gr/news/54227/mydata-eisagwgikes-epixeirhseis-kai-ektelwnistes-fakelos-eisagwgwn
