Here you set up EMDI for selling used goods under the special margin scheme.
Per the VAT exemption reasons – myDATA table: you always send myDATA code 22 (“VAT included”). In the new VAT Code (Law 5144/2024) this is Article 52; in the old Code (Law 2859/2000) it was Article 45.
Do not confuse it with reverse charge: old law Article 39a, new law Article 45, myDATA code 16 — see Matching for reverse charge.
Yes — myDATA needs 2 transmissions (AADE Q&A 102):
Action A — customer document (mainly for E3): myDATA type 1.1 (B2B invoice) or 11.1 (B2C retail receipt). Send the full sale net value with no VAT charged, exemption reason 22, income classification e.g. 1.1, and E3 wholesale 561_001 / retail 561_003. VAT is not linked to a periodic VAT-return code. Put the customer VAT number here where it applies (B2B).
Action B — simplified invoice 11.3 (VAT remittance only): an accounting entry, not the sales invoice/receipt to the customer. Used for both B2B and B2C. The issuer is your company; you do not need the customer’s VAT number as counterpart. The recipient does not classify this transmission (the margin does not concern them).
- 1st summary line: net margin after removing VAT — classification 1.95, VAT e.g. category 1 at 24%, linked to periodic box 303. No E3.
- 2nd summary line: remainder of the sale net — classification 1.95, VAT category 7 at 0% with exemption 22, linked to periodic box 349. No E3.
On the commercial document (Action A) 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:
Before sending to myDATA, check that you have two transmissions (customer 1.1/11.1 + 11.3), that the customer document uses exemption 22 (not 16), and that variable mapping is correct in myDATA settings.