Digital Client List (Greece IAPR)

Overview

The Digital Client List represents a new compliance obligation introduced by the Greek Independent Authority for Public Revenue (IAPR) in 2026, requiring businesses in specific sectors to digitally record customer details and provided services and submit them to tax authorities.

What It Is

Regulatory Requirement

• Mandated by IAPR (Greek tax authority) in 2026
• Initially applies to specific business sectors
• Additional business categories expected to be added throughout 2026
• Part of Greece's digital tax compliance evolution

Required Information

• Customer identification details
• Services or products provided
• Transaction dates and amounts
• Proper categorization for tax purposes
• Digital submission format specifications

Elorus Integration

MyDATA Compliance

Elorus simplifies Greek tax compliance through:

• Integrated MyDATA support for AADE submissions
• Eliminates manual submission processes
• Automatic data formatting for regulatory requirements
• Real-time compliance status tracking

Digital Client List Support

• Built-in tools for recording required customer information
• Automatic service categorization
• Compliant data export for IAPR submission
• Updates as regulations evolve throughout 2026

Affected Businesses

Current Requirements (2026)

Initial implementation targets specific sectors:

• Professional services
• Consulting businesses
• Technical services
• Creative agencies
• Other service-based industries

Expanding Coverage

More business categories expected to be added during 2026 as the IAPR rolls out the requirement more broadly.

Compliance Process

Data Collection

1. Record customer details in compliant format
2. Document all services provided
3. Maintain accurate transaction records
4. Categorize activities according to IAPR requirements

Digital Submission

1. Generate Digital Client List from business records
2. Validate data against IAPR specifications
3. Submit electronically to tax authorities
4. Maintain submission records for audit purposes

Benefits of Elorus Solution

Simplified Compliance

• Automatic data capture during normal business operations
• No separate compliance system needed
• Integrated with existing invoicing and time tracking
• Reduces administrative burden

Error Reduction

• Automated formatting prevents submission errors
• Built-in validation checks
• Consistent data quality
• Audit trail maintenance

Time Savings

• Eliminates manual data entry for submissions
• One-click report generation
• Integrated workflow reduces context switching
• Automated updates as regulations change

Greek-Specific Features in Elorus

Elorus provides comprehensive Greek tax system support:

• MyDATA integration for invoice submissions
• Digital Client List compliance tools
• Greek tax reporting templates
• AADE (tax authority) submission automation
• Multi-language support (Greek and English)

2026 Implementation Timeline

Initial Rollout

• Specific sectors required to comply immediately
• Elorus support available from launch
• Regular updates as requirements expand

Ongoing Evolution

• Additional business categories added throughout 2026
• Regulatory requirements may be refined
• Elorus continues to update compliance tools

Recommendations

• Verify if your business sector is currently required to comply
• Implement Digital Client List tracking proactively
• Use integrated solutions like Elorus to minimize compliance burden
• Stay informed about regulation expansions throughout 2026
• Maintain accurate records from the start to avoid retroactive compliance challenges