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Η υποχρέωση ψηφιακής έκδοσης και διαβίβασης στο MyData ΚΑΙ των Στοιχείων Διακίνησης!! - Ο Ψυκτικός

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class="wcp-openweather-day-wrapper"> <span class="wcp-openweather-day wcp-openweather-primary-color"> Nov 27, 2024 - Wed </span> </div> </div> </div> </div> <div class="wcp-openweather-content wp-open-weather-data"> <div class="wcp-openweather-container"> <div class="wcp-openweather-city-wrapper"> <span class="wcp-openweather-city">Αθήνα</span> <span class="wcp-openweather-country">Ελλάδα</span> </div> <div class="wcp-openweather-now-wrapper wp-open-weather-now wp-open-weather-block"> <div class="wcp-openweather-now"> <div class="wcp-openweather-now-temperature"> <div class="wcp-openweather-now-icon"> <div style="font-size: 20px;" class="icon diw-sun" title="αίθριος καιρός"></div> </div> <div class="wcp-openweather-now-value">13<sup class="wcp-openweather-now-value-deg">&deg;</sup>C </div> </div> <div class="wcp-openweather-now-status">αίθριος καιρός</div> </div> <div class="wcp-openweather-now-details"> <div class="wcp-openweather-now-details-col"> <div class="wcp-openweather-now-details-row"> <span class="wcp-openweather-now-details-title">Wind</span> <span class="wcp-openweather-now-details-value">1 m/s, ENE</span> </div> <div class="wcp-openweather-now-details-row"> <span class="wcp-openweather-now-details-title">Pressure</span> <span class="wcp-openweather-now-details-value">768.07 mmHg</span> </div> </div> <div class="wcp-openweather-now-details-col"> <div class="wcp-openweather-now-details-row"> <span class="wcp-openweather-now-details-title">Humidity</span> <span class="wcp-openweather-now-details-value">67%</span> </div> <div class="wcp-openweather-now-details-row"> <span class="wcp-openweather-now-details-title">Clouds</span> <span class="wcp-openweather-now-details-value">-</span> </div> </div> </div> </div> <div class="wcp-openweather-forecast-wrapper"> <div class="wcp-openweather-forecast-header wp-open-weather-forecast-header"> <span class="wcp-openweather-forecast-day">wed</span> <span class="wcp-openweather-forecast-day">thu</span> <span class="wcp-openweather-forecast-day">fri</span> <span class="wcp-openweather-forecast-day">sat</span> <span class="wcp-openweather-forecast-day">sun</span> </div> <div class="wcp-openweather-forecast-content wp-open-weather-forecast"> <div class="wcp-openweather-forecast-item wp-open-weather-forecast-item wp-open-weather-block"> <div class="wcp-openweather-forecast-day-icon"> <div style="font-size: 20px;" class="icon diw-sun" title="αίθριος καιρός"></div> </div> <span class="wcp-openweather-forecast-day-value">15/12<sup class="wcp-openweather-forecast-day-deg">&deg;</sup>C</span> </div> <div class="wcp-openweather-forecast-item wp-open-weather-forecast-item wp-open-weather-block"> <div class="wcp-openweather-forecast-day-icon"> <div style="font-size: 20px;" class="icon diw-sun" title="αίθριος καιρός"></div> </div> <span class="wcp-openweather-forecast-day-value">16/12<sup class="wcp-openweather-forecast-day-deg">&deg;</sup>C</span> </div> <div class="wcp-openweather-forecast-item wp-open-weather-forecast-item wp-open-weather-block"> <div class="wcp-openweather-forecast-day-icon"> <div style="font-size: 20px;" class="icon diw-cloud-sun" title="ελαφρές νεφώσεις"></div> </div> <span class="wcp-openweather-forecast-day-value">16/13<sup class="wcp-openweather-forecast-day-deg">&deg;</sup>C</span> </div> <div class="wcp-openweather-forecast-item wp-open-weather-forecast-item wp-open-weather-block"> <div class="wcp-openweather-forecast-day-icon"> <div style="font-size: 20px;" class="icon diw-cloud-rain-sun" title="βροχοπτώσεις μέτριας έντασης"></div> </div> <span class="wcp-openweather-forecast-day-value">17/15<sup class="wcp-openweather-forecast-day-deg">&deg;</sup>C</span> </div> <div class="wcp-openweather-forecast-item wp-open-weather-forecast-item wp-open-weather-block"> <div class="wcp-openweather-forecast-day-icon"> <div style="font-size: 20px;" class="icon diw-cloud-rain-sun" title="βροχοπτώσεις μεγάλης έντασης"></div> </div> <span class="wcp-openweather-forecast-day-value">17/12<sup class="wcp-openweather-forecast-day-deg">&deg;</sup>C</span> </div> </div> </div> </div> </div> </div> </div> </li> <!-- Error, Advert is not available at this time due to schedule/geolocation restrictions! --><!-- Error, Advert is not available at this time due to schedule/geolocation restrictions! --> <!-- ET Navigation --> <div id="et-navigation" class=""> <ul id="et-menu" class="nav"><li id="menu-item-7254" class="menu-item menu-item-type-custom menu-item-object-custom menu-item-home menu-item-7254"><a href="https://opsiktikos.gr/"><img src="https://opsiktikos.gr/forum/wp-content/uploads/sites/2/2020/09/small-logo.png" /></a></li> <li id="menu-item-1020" class="menu-item menu-item-type-custom menu-item-object-custom menu-item-home menu-item-1020"><a href="https://opsiktikos.gr/">ΑΡΧΙΚΗ</a></li> <li id="menu-item-472" class="menu-item menu-item-type-taxonomy menu-item-object-category 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</header> <div id="main-content"> <li id="adrotate_widgets-15" class="widget adrotate_widgets "><h2 class="widgettitle ">top-left-vertical-ad</h2><div class="a-single a-43"><!-- /22845040551/top-left-opsiktikos --> <div id='div-gpt-ad-1731672595231-0' style='min-width: 200px; min-height: 636px;'> <script> googletag.cmd.push(function() { googletag.display('div-gpt-ad-1731672595231-0'); }); </script> </div></div></li><li id="adrotate_widgets-6" class="widget adrotate_widgets "><h2 class="widgettitle "> </h2><div class="a-single a-44"><!-- /22845040551/top-right-opsiktikos.gr --> <div id='div-gpt-ad-1732006801360-0' style='min-width: 199px; min-height: 600px;'> <script> googletag.cmd.push(function() { googletag.display('div-gpt-ad-1732006801360-0'); }); </script> </div></div></li> <div class="container"> <div id="content-area" class="clearfix"> <div class="et_pb_extra_column_main"> <article id="post-11997" class="module single-post-module post-11997 post type-post status-publish format-standard has-post-thumbnail hentry category-231 category-6 et-has-post-format-content et_post_format-et-post-format-standard"> <div class="post-header"> <h1 class="entry-title">Η υποχρέωση ψηφιακής έκδοσης και διαβίβασης στο MyData ΚΑΙ των Στοιχείων Διακίνησης!!</h1> <div class="post-meta vcard"> <p><span class="updated">Οκτ 25, 2024</span> | <a href="https://opsiktikos.gr/blog/category/%ce%b8%ce%ad%ce%bc%ce%b1%cf%84%ce%b1/%ce%bf%ce%b9%ce%ba%ce%bf%ce%bd%ce%bf%ce%bc%ce%b9%ce%ba%ce%ac/" rel="tag">Οικονομικά</a>, <a href="https://opsiktikos.gr/blog/category/%ce%b8%ce%ad%ce%bc%ce%b1%cf%84%ce%b1/" rel="tag">Τεχνικα Θεματα</a></p> </div> </div> <div class="post-thumbnail header"> <img src="https://opsiktikos.gr/wp-content/uploads/2024/10/myData09.jpg" alt="Η υποχρέωση ψηφιακής έκδοσης και διαβίβασης στο MyData ΚΑΙ των Στοιχείων Διακίνησης!!" /> </div> <div class="post-wrap"> <div class="post-content entry-content"> <p><strong><b>Εισαγωγή</b></strong></p> <p>Ως τώρα γνωρίζαμε πως η ΑΑΔΕ, μέσω της ψηφιακής πλατφόρμας MyData, ενημερώνεται με αυτόματο τρόπο, για όλες τις αξιακές συναλλαγές (π.χ. των πωλήσεων μέσω Φορολογικών Μηχανισμών και Ταμειακών μηχανών,  των πωλήσεων με χειρόγραφα ή μηχανογραφημένα τιμολόγια ή αποδείξεις κ.τ.λ.). Με την εγκύκλιο Α.1122/31/7/2024 δόθηκε το πράσινο φως για την αυτόματη ενημέρωση της ΑΑΔΕ και των διακινήσεων των αγαθών με τα Δελτία Αποστολής ή με όποια άλλα στοιχεία διακίνησης ή παραλαβής αγαθών. Συνεπώς μιλάμε πλέον για ψηφιοποίηση και των Δελτίων Αποστολής !  Τα παραπάνω, και όσα ακολουθούν, ισχύουν για όλα τα παραστατικά διακίνησης αλλά και παραλαβής άρα π.χ. αφορούν και τα  Δελτία Ποσοτικής Παραλαβής!</p> <p><strong><b>Γράφει ο Σ τ α υ ρ ο υ λ ά κ η ς Α ρ τ . Κ ω ν σ τ α ν τ ί ν ο ς</b></strong><strong><b><br /> </b></strong><strong><b>Οικονομολόγος Ανωτάτης Βιομηχανικής Σχολής Θεσ/κης</b></strong><br /> D &#8211; E c o n  Σταυρουλάκης Κων/νος και Συνεργάτες<br /> Λογιστής / Φοροτεχνικός &#8211; Σύμβουλος Επιχειρήσεων<br /> Αρ. Αδειας 0028686 Τάξη Α&#8217;<br /> mail:eurohania@yahoo.gr<br /> Ας τα δούμε αναλυτικά με απλά λόγια:</p> <p><strong><b>Ποιες είναι οι φάσεις του εγχειρήματος:</b></strong></p> <p><strong><b>Η εφαρμογής της ψηφιοποίησης των Δελτίων Αποστολής συνεπώς και της αποστολής τους ηλεκτρονικά στην πλατφόρμα </b></strong><strong><b>MyData</b></strong> (όπως γίνεται τώρα για τις τιμολογήσεις) <strong><b>θα γίνει σε δύο φάσεις:</b></strong></p> <p><strong><b>Α’ ΦΑΣΗ: </b></strong>Θα υποχρεούνται να αναρτούν στο MyData τα στοιχεία διακίνησης και παραλαβής (σ.σ. Δελτία Αποστολής, Δελτία Ποσοτ. Παραλαβής κτλ),  <strong><b>προαιρετικά</b></strong> έως 30/11/2024 και <strong><b>υποχρεωτικά</b></strong> από 1/12/2024 οι κάτωθι επιχειρήσεις:</p> <p>α)  έχουν τζίρο άνω των 200.000 ευρώ στην Φορολογική δήλωση που υπέβαλλαν για την χρήση 2022.</p> <p>β) οι επιχειρήσεις, ανεξαρτήτως τζίρου, που δραστηριοποιούνται στους τομείς των ενεργειακών προϊόντων (καύσιμα), φαρμακευτικών προϊόντων και ιατρικών αναλωσίμων, οικοδομικών και συναφών υλικών, καθώς και της παραγωγής, τυποποίησης και εμπορίας ελαιόκαρπου και ελαιόλαδου. Γενικά είναι αυτές οι επιχειρήσεις που προαναφέρθηκαν αλλά στην εγκύκλιο Α.1122/2024 υπάρχει ο πίνακας των συγκεκριμένων υπαγόμενων  ΚΑΔ (Κωδικοί δραστηριότητας που έχει η εφορία)</p> <p><strong><b>Β’ ΦΑΣΗ:</b></strong><em><i>  </i></em>Θα υποχρεούνται να αναρτούν <strong><b>προαιρετικά</b></strong> έως 31/3/2025 και <strong><b>υποχρεωτικά</b></strong> από 1/4/2025, στο MyData, τα στοιχεία διακίνησης και παραλαβής (σ.σ. Δελτία Αποστολής, Δελτία Ποσοτ. Παραλαβής κτλ <u>όλων των υπόλοιπων των επιχειρήσεων</u> !</p> <p>&nbsp;</p> <p><strong><b>Ποιες είναι οι εξαιρέσεις στην υποχρέωση ψηφιοποίησης των παραστατικών διακινήσεων και παραλαβών;</b></strong></p> <p>Υπάρχουν λοιπόν και εξαιρέσεις στην υποχρέωση ψηφιοποίησης των Δελτίων Αποστολής και διαβίβασης τους  κατά τα γνωστά στο MyData.</p> <p>Πάνω – κάτω θα λέγαμε πως οι εξαιρέσεις αυτές είναι αυτές που ήταν και στα απλά Δελτία Αποστολής που έχουμε τώρα είτε χειρόγραφα είτε μηχανογραφημένα. Έτσι απαλλάσσονται:</p> <p>α) οι αγρότες ειδικού καθεστώτος,</p> <p>β) η διακίνηση των αγαθών που «ρέουν» (νερό, ρεύμα, φυσικό αέριο, θερμική ενέργεια  κ.τ.λ.)</p> <p>γ) οι διακινήσεις για τα εργαλεία και τα μηχανήματα των τεχνικών τα οποία τα μεταφέρουν για να διεκπεραιώσουν μια εργασία τους.</p> <p>δ) η διακίνηση από τα γραφεία τελετών (άλλο δεν μας έλλειπε να είχαν και αυτά  υποχρέωση…)</p> <p>ε) η διακίνηση των παγίων και του εξοπλισμού μιας επιχείρησης όταν αλλάζει επαγγελματική έδρα ή μετακινεί τα υποκαταστήματα της.</p> <p><strong><b>Μέχρι πότε μπορούμε να διαβιβάσουμε ηλεκτρονικά τα στοιχεία διακίνησης ή παραλαβής;</b></strong></p> <p>1] <strong><b>Αυτός που εκδίδει το Δελτίο Αποστολής</b></strong> πρέπει να διαβιβάσει στην ψηφιακή πλατφόρμα MyData πριν την έναρξη διακίνησης των αγαθών!</p> <p>2] <strong><b>Αυτός που παραλαμβάνει ένα Δελτίο Αποστολής από Ημεδαπή Επιχείρηση</b></strong> τοι οποίο έχει εκδοθεί ψηφιακά πρέπει να σκανάρει το QRcode (αυτό το περίεργο μαύρο τετραγωνάκι) την ώρα που .. παραλαμβάνει τα αγαθά!!! Σε πραγματικό χρόνο δηλαδή ! Άρα αυτός που έχει το Δελτίο Αποστολής και μεταφέρει τα αγαθά πρέπει να έχει στο Δ/Α αυτό το QRcode (αυτό σημαίνει ψηφιοποίηση του Δ/Α) και αυτός που παραλαμβάνει, εκείνη την στιγμή,  να σκανάρει το Δ/Α στο QRcode και έτσι, με αυτό τον τρόπο να κάνει, ας το πούμε «αποδοχή» της παραλαβής όχι μόνον για αυτόν αλλά και ψηφιακά για την Εφορία.</p> <p>3] Στην προηγούμενη περίπτωση, <strong><b>όταν έχουμε εκδότη του παραστατικού διακίνησης μια αλλοδαπή εταιρεία</b></strong>, τότε μπορεί ο λήπτης των παραστατικών αυτών (σ.σ. η επιχείρηση ημεδαπής) να αναρτήσει (σ.σ. διαβιβάσει στο MyData) το παραστατικό έως την 20<sup>η</sup> ημέρα του επόμενου μήνα.</p> <p>4] <strong><b>Αυτός που εκδίδει Δελτίο Ποσοτικής Παραλαβής</b></strong> επειδή ο αντισυμβαλλόμενος δεν έχει εκδώσει Δ/Α (δεν εκδίδεται Δελτίο Αποστολής π.χ. από τους αγρότες ειδικού καθεστώτος) μπορεί να το αναρτήσει εντός 15ημερών από την διακίνησή τους καθώς έχουμε περιπτώσεις ελλείψεων πλεονασμάτων κ.τ.λ. που απαιτούν επιπλέον διαδικασίες</p> <p>5] <strong><b>Όταν έχουμε μεταφορτώσεις</b></strong> αγαθών πάλι πρέπει να σαρωθεί ο QRcode των σχετικών με αυτές παραστατικών ακριβώς με την ολοκλήρωση της μεταφόρτωσης.</p> <p>6] <strong><b>Το Δημόσιο</b></strong> επίσης διαβιβάζει υποχρεωτικά τις διακινήσεις των αγαθών όμως από 1/1/2026</p> <p><strong><b>Πότε θα εφαρμοστούν τα σχετικά με την υποχρέωση αυτή πρόστιμα;</b></strong></p> <p>Δεν έχει εκδοθεί ακόμα η εγκύκλιος που θα ενεργοποιήσει την δυνατότητα επιβολής προστίμων. Το 2025 θα δούμε τι θα γίνει. Επιχειρήσεις όμως που δεν θα κινηθούν άμεσα στις απαραίτητες προσαρμογές θα βρεθούν μπροστά σε δυσάρεστες εκπλήξεις όταν τα πρόστιμα αυτά ενεργοποιηθούν.</p> <p><strong><b>Τι σκοπό έχουν οι ελεγκτικές αρχές;</b></strong></p> <p>Κατ’ αρχάς σε έλεγχο μιας διακίνησης αγαθών ο ελεγκτής βλέπει από τον φορητό H/Y αν έχει εκδοθεί ψηφιακά το Δελτίο Αποστολής και αν αναρτήθηκε στο MyData. Συνεπώς «πατέντες» να χάνονται τα χειρόγραφα Δ/Α μετά την διεκπεραίωση της διακίνησης τέλος..</p> <p>Προοπτική του εγχειρήματος, είναι ακόμα και η περίπτωση να περνά ένα φορτηγό από τα Διόδια (που θα έχουμε), και να μπορεί, με ηλεκτρονικό τρόπο,  να καταλαβαίνει το σύστημα ποιο όχημα έχει ή δεν έχει Δελτίο Αποστολής!  Και όχι μόνο. Αν έχει π.χ. ένα φορτηγό υποχρέωση υγειονομικής άδειας για την μετακίνηση των προϊόντων να διαπιστώνεται ηλεκτρονικά ότι μπορεί να έχει το Δελτίο Αποστολής αλλά δεν έχει την άδεια.</p> <p>Ας πάμε και σε επίπεδα περισσότερης επιστημονικής φαντασίας. Σύμφωνα με το άρθρο 6 της Α.1123/2024, τα είδη των Δελτίων Αποστολής θα πρέπει να καταχωρούνται ψηφιακά με τον κωδικό που χρησιμοποιούν οι επιχειρήσεις. Όμως μαζί με αυτόν θα πρέπει να χρησιμοποιούν και την Ενιαία Κωδικοποίηση Ειδών σύμφωνα με τον Κανονισμό (ΕΟΚ) αριθ.2658/1987 των 1.216 σελίδων.  Δηλαδή με λίγα λόγια προσπαθούν να πλησιάσουν την δυνατότητα ελέγχου και της απογραφής των ειδών τουλάχιστον σε επίπεδο ομαδοποίησης τους.</p> <p>Κατανοούμε όλοι πως είναι ένα αμφιλεγόμενο εγχείρημα: Ή πετυχαίνει σοβαρό πλήγμα στην φοροδιαφυγή ή καταποντίζει τις επιχειρήσεις σε ένα κυκεώνα υψηλού κόστους διαχείρισης καθώς, για να οργανωθούν και να τηρήσουν τα προαναφερόμενα, ίσως  απαιτηθούν επιπλέον εξοπλισμοί, επιπλέον σύμβουλοι, επιπλέον απασχολούμενοι…</p> <p>Συνεπώς η ψηφιοποίηση των πάντων έχει εισβάλλει με βίαιο τρόπο στην ζωή μας, ιδίως στο φορολογικό τομέα, και μένει να δούμε τα αποτελέσματα του όλου σχεδιασμού. 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