Here you set up EMDI for selling used goods under the special margin scheme.
Naming (important): in the old VAT Code (Law 2859/2000) this was Article 45. In the new Code (Law 5144/2024) it is Article 52. In myDATA the exemption reason is code 22 (“VAT included – Article 45 / Article 52”). Do not confuse it with reverse charge (old 39a / new Article 45, code 16) — see here.
Yes — myDATA needs 2 transmissions (AADE Q&A 102; same model used by other ERPs):
- Customer document — myDATA type 1.1 (invoice) or 11.1 (retail receipt): full sale net value, no VAT charged, exemption reason 22, income classification (e.g. 1.1) + E3 (wholesale 561_001 / retail 561_003).
- Simplified invoice 11.3 — only to remit VAT on the profit margin (sale price − purchase price). Usually 2 summary lines with classification 1.95 (no E3): one with e.g. 24% VAT on the net margin after removing VAT, and one with 0% / exemption 22 for the remainder.
Also see the exemption table: VAT exemption reasons – myDATA.
How it looks in EMDI (commercial document)
On the document you often use 2 lines with the same product: one with zero VAT for the purchase cost, and one with 24% VAT for the difference (profit) including VAT.
In short there are 2 lines with the same product. The first holds the purchase value at zero VAT; the second holds the sale difference (profit) plus VAT at 24%.
For retail, create a separate document type (usually a retail receipt → myDATA 11.1) and set it up like this:
Checklist before sending to myDATA
- You have two transmissions (customer 1.1/11.1 + 11.3 for the margin), not only one.
- The customer document uses exemption 22 (margin VAT included), not 16.
- Variable mapping is correct: myDATA settings.
Related: Matching for reverse charge (new Article 45 / old 39a) · VAT exemption reasons · Greek original