Greece: Clarity on AEOI Declaration Procedures for Digital Platform Operators
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The Greek Official Gazette, on January 31, released Decision No. A. 1016/2024, providing clarity on declaration procedures concerning the mandatory automatic exchange of information (AEOI) on financial accounts for digital platform operators, as mandated by EU Directive 2021/514 (DAC7). This decision encompasses the following measures:
Defining the Tax Agency’s competent services responsible for the submission and exchange of information by digital platform operators. This includes regulating processes for registration and re-registration, determining exemptions, establishing audit procedures, and facilitating communication with the European Commission.
Mandating electronic submission of information, specifying deadlines for nil reporting, outlining submission formats based on EU regulations, requiring registration in the Mutual Data Submission System (SAYS), and providing exemptions for specific operators.
Extending the deadline for the submission of documentation and information for the year 2023 to February 26, from the initial deadline of January 31.