RSM Greece

Covid-19: Latest extensions of deadlines for Real Beneficiaries and for e-books

Extension of the deadline for the registration of all obliged entities in the Central Register of Real Beneficiaries of articles 20 & 21 of law 4557/2018 until 1.2.2021 - Decision 149392 EX 2020 (Gov.Gazette B '5836 / 31.12.2020)

According to the decision 149392 EX 2020 which amends the decision 67343 / EX2019 / 19.6.2019 of MoF "Regulation of special issues regarding the observance and the registration process in the Central Register of Real Beneficiaries of articles 20 & 21 of law 4557/2018" an extension to the deadline for the registration process of all liable people is granted until February 1, 2021.


Amendment of the joint decision A.1138 / 2020 of the Deputy Minister of Finance and the Governor of A.A.D.E. "Determining the scope of application, time and procedure of electronic data transmission (myDATA) to the Independent Authority of Public Revenue, as well as any other necessary issue for the implementation of the provisions of article 15A of law 4174/2013»(Β '2470), as in force - Decision A.1300 / 2020 (Gov.Gazette B '5862 / 31.12.2020)

With the decision A.1300 / 2020 of DMoF and the commander of AADE, among other details that are settled, is defined that the start of the mandatory digital transmission of the documents issued by all companies on the platform of the Electronic Books-myDATA is postponed until Thursday the 1st of April 2021.

It is clarified that the documents that companies will issue in the first quarter of 2021, should also be transmitted through the myDATA platform, with a different deadline and specifically no later than the 31st of October 2021, in order to form the complete image of each company in electronic books for 2021.

Especially in the case of non-transmission of data by the Issuer of the above cases that is carried out for data that have been issued until the 31st of March 2021, these can be transmitted by the recipient from the 1st of November 2021 to the 30th of November 2021. The Issuer may accept and characterize these transactions until the 31st of December 2021.

Especially for payroll registrations, the transmission of data for the period from the 1st of January 2021 till the 31st of March 2021 is carried out until the 31st of December 2021.


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