Compliance
If you operate a hotel, serviced apartment, or short-term rental in Greece, the AADE myDATA framework is not optional — it is a legal obligation that affects every revenue document you issue. Despite the regulatory urgency, a significant number of accommodation providers are still unclear on what exactly needs to happen, when, and how. This article explains the essentials in plain language.
What is myDATA?
myDATA (My Digital Accounting and Tax Application) is the digital platform operated by the Greek Independent Authority for Public Revenue (AADE — Ανεξάρτητη Αρχή Δημοσίων Εσόδων). Its purpose is to create a real-time or near-real-time digital record of all commercial transactions in Greece, replacing the previous paper-based and batch-reporting systems. Every invoice, receipt, credit note, and correlated document that a business issues must be transmitted to myDATA, where it is logged in the entity’s digital ledger (the Βιβλία). AADE can then cross-reference reported income and expenses across all participants in a transaction, making undeclared income significantly harder to conceal.
Who Must Comply and When
The obligation applies to all legal entities and sole traders with a Greek tax registration number (AFM) that issue income documents — which includes essentially every accommodation business operating legally in Greece, from large hotel chains to individual short-term rental hosts registered under the AADE short-term rental registry. The phased rollout has brought most businesses into the scope of mandatory transmission. Providers operating through platforms such as Airbnb or Booking.com are not exempt: income earned through these channels must still be represented in your myDATA ledger, even if the platform handles the payment. Penalties for non-compliance include fines per non-transmitted document and potential audit risk, so the deadline pressure is real.
What Data Must Be Transmitted
Each document transmitted to myDATA must carry a minimum set of data fields: the MARK (unique document registration number assigned by myDATA), the issuer’s AFM, the counterparty’s AFM where applicable, the document type classification (e.g. retail receipt, invoice, credit note), the net value, VAT amount and category, and any applicable tax withheld. For accommodation specifically, the document type will typically be a retail receipt (Απόδειξη Λιανικής) for individual guests or a B2B invoice (Τιμολόγιο) for corporate clients. The 13% accommodation VAT rate must be correctly applied and declared. All transmitted documents receive a MARK from AADE, which must be printed or displayed on the final document handed to the guest.
Practical Steps for Accommodation Providers
The most reliable path to compliance is to use a property management system that integrates directly with the myDATA API. A compliant PMS can generate the correct document types, populate the required data fields from reservation data, transmit each document to AADE automatically at the point of issue, and store the returned MARK for record-keeping. This eliminates manual data entry, reduces the risk of classification errors, and creates a complete audit trail without additional staff time. If you are currently using accounting software separately from your PMS, check whether your accountant’s platform transmits myDATA documents on your behalf and whether the two systems exchange data automatically or require manual export and import steps — every manual step is a point of failure.
Common Pitfalls to Avoid
Several errors appear repeatedly among accommodation operators new to myDATA compliance. Issuing a document without transmitting it to AADE — even accidentally — creates a discrepancy in the digital ledger that can trigger an audit flag. Applying the wrong VAT rate (confusing the 13% accommodation rate with the 24% general rate) generates errors that must be corrected with credit notes. Failing to include the MARK on the guest receipt means the document is not legally complete. And relying on periodic batch uploads rather than real-time or same-day transmission increases the risk of falling behind, especially during peak season when transaction volumes are highest.
Staying Current
AADE continues to update the myDATA technical specifications and expand the scope of the obligation. Subscribe to official AADE announcements and ensure your software provider actively tracks regulatory changes and releases compliance updates promptly. A connected, integrated technology stack — where your PMS, invoicing, and accounting functions share data automatically — is the most resilient foundation for meeting Greek tax compliance requirements now and as the rules evolve.