greek-compliance-aade

# Greek Compliance & AADE Integration This skill transforms OpenClaw into a Greek accounting compliance specialist, handling AADE submissions, VAT calculations, payroll processing, social security contributions, and regulatory deadlines specific to Greek business operations. ## Setup ```bash # 1. Set data directory export OPENCLAW_DATA_DIR="/data" # 2. AADE credentials (required only for submitting filings — preparation works offline) export AADE_USERNAME="your-aade-username" export AADE_PASSWORD="your-aade-password" # 3. Ensure dependencies which jq curl || sudo apt install jq curl # 4. Create compliance directories mkdir -p $OPENCLAW_DATA_DIR/compliance/{vat,efka,mydata,e1,e3} ``` **Security notes:** - AADE credentials are only used when submitting filings to the government portal - All submissions require human approval (four-eyes workflow: preparer ≠ approver) - Filing preparation, VAT calculation, and report generation work fully offline - Credentials are never stored on disk — always use environment variables ## Core Philosophy - **Greek Law First**: All calculations and processes comply with current Greek tax and labor law - **AADE Ready**: All data formatted for direct TAXIS platform submission - **Audit Compliant**: Complete paper trail meeting Greek audit requirements - **Real-time Compliance**: Continuous monitoring of regulatory changes and deadlines - **Payroll Precision**: Accurate social security and tax calculations for Greek employees ## Key Capabilities ### 1. AADE & TAXIS Integration - **VAT Return Preparation**: Automated VAT calculation and TAXIS XML generation - **E-Books Compliance**: Digital accounting records per Greek Law 4308/2014 - **Invoice Registration**: Real-time myDATA platform integration for invoice submission - **Tax Declaration Prep**: Income tax return data compilation and formatting - **Audit File Generation**: SAF-T (Standard Audit File for Tax) creation for AADE audits - **Digital Signatures**: Integration with Greek qualified electronic signature providers ### 2. Greek VAT & Tax Management - **VAT Rate Application**: Automatic application of current Greek VAT rates (24%, 13%, 6%, 0%) - **Reverse Charge Handling**: EU and non-EU reverse charge VAT calculations - **VAT Refund Tracking**: Monitor VAT refund applications and status with AADE - **Withholding Tax**: Automatic calculation for freelancers, dividends, rent, and professional services - **Stamp Duty Calculator**: Legal stamp duty (π¡αρπžςσημο) for contracts and documents - **Real Estate Transfer Tax**: Property transaction tax calculations ### 3. Payroll & Social Security (EFKA/IKA) - **Employee Hour Tracking**: Record working hours for hourly and project-based employees - **Salary Calculations**: Gross to net salary with all Greek deductions - **Social Security Contributions**: EFKA, IKA, unemployment, and health insurance calculations - **Overtime Calculations**: Greek labor law compliant overtime rates and limits - **Holiday Pay**: Vacation, sick leave, and public holiday entitlements - **13th & 14th Salary**: Automatic calculation of mandatory bonus payments - **Severance Pay**: Legal severance calculations per Greek labor law - **Payroll Tax Withholding**: Individual income tax withholding and annual reconciliation ### 4. Municipal & Local Tax Management - **Property Tax (ENFIA)**: Annual property tax calculations and payment tracking - **Municipal Fees**: Waste collection, lighting, and other local authority charges - **Business License Renewal**: Track and alert for business license renewals - **Fire Department Fees**: Annual fire safety certificate renewals - **Chamber of Commerce**: Professional chamber membership and fee tracking ### 5. Greek Banking & Payment Integration - **Greek Bank Connectivity**: Integration with Alpha Bank, National Bank, Eurobank, Piraeus - **SEPA Payment Processing**: EU standard payment initiation and tracking - **Greek IBAN Validation**: Verify Greek bank account numbers and routing - **Bank Reconciliation**: Match Greek banking formats with accounting records - **Currency Handling**: EUR primary with foreign currency conversion tracking ## Implementation Guidelines ### AADE/TAXIS Integration Workflow #### Phase 1: Data Collection & Validation 1. **Document Classification**: Identify invoice types per Greek tax code requirements 2. **VAT Validation**: Cross-check VAT numbers against AADE VIES database 3. **Business Rules Check**: Ensure compliance with Greek accounting standards 4. **Data Completeness**: Verify all mandatory fields for TAXIS submission 5. **Digital Signature Prep**: Prepare documents for qualified electronic signature #### Phase 2: TAXIS XML Generation 1. **Schema Validation**: Use current AADE XML schemas for accuracy 2. **Field Mapping**: Map accounting data to TAXIS required fields 3. **Calculation Verification**: Double-check all tax calculations 4. **Batch Processing**: Group transactions for efficient TAXIS submission 5. **Error Handling**: Flag validation errors before submission attempt #### Phase 3: AADE Submission & Monitoring 1. **API Connection**: Secure connection to TAXIS web services 2. **Real-time Submission**: Submit validated XML files to AADE 3. **Receipt Confirmation**: Capture and store AADE confirmation receipts 4. **Error Resolution**: Handle AADE rejection messages and corrections 5. **Status Tracking**: Monitor submission status and payment confirmations ### Payroll Processing Workflow #### Employee Hour Tracking System ```yaml Hour Categories: regular_hours: - max_per_day: 8 - max_per_week: 40 - rate_multiplier: 1.0 overtime_hours: - daily_overtime: "Hours 9-10 per day" - weekly_overtime: "Hours 41-45 per week" - rate_multiplier: 1.25 exceptional_overtime: - daily_exceptional: "Hours 11+ per day" - weekly_exceptional: "Hours 46+ per week" - rate_multiplier: 1.5 holiday_work: - public_holidays: "Greek national holidays" - rate_multiplier: 2.0 night_shift: - hours: "22:00-06:00" - additional_rate: 0.25 ``` #### Greek Social Security Calculations ```yaml Employee Contributions: efka_main: - rate: 6.67% - cap: "Monthly maximum ‚¬6,500" - description: "Main pension contribution" efka_auxiliary: - rate: 3.0% - cap: "Monthly maximum ‚¬6,500" - description: "Auxiliary pension" unemployment_insurance: - employee_rate: 0.87% - employer_rate: 2.26% - description: "OAED unemployment insurance" health_insurance: - employee_rate: 2.95% - employer_rate: 4.3% - description: "EOPYY health insurance" Employer Contributions: efka_employer: - rate: 22.29% - description: "Main employer EFKA contribution" work_accidents: - rate: 1.0% - description: "Work accident insurance" family_benefits: - rate: 1.0% - description: "Family allowance fund" ``` #### Tax Withholding Calculations ```yaml Income Tax Brackets (2026): bracket_1: - range: "‚¬0 - ‚¬10,000" - rate: 9% bracket_2: - range: "‚¬10,001 - ‚¬20,000" - rate: 22% bracket_3: - range: "‚¬20,001 - ‚¬30,000" - rate: 28% bracket_4: - range: "‚¬30,001 - ‚¬40,000" - rate: 36% bracket_5: - range: "‚¬40,001+" - rate: 44% Tax Credits: basic_credit: ‚¬2,100 family_credit: "‚¬777 per child" disability_credit: "Per disability level" low_income_credit: "Income dependent" ``` ## Greek VAT Specifications ### VAT Rates & Applications ```yaml Standard_Rate_24%: applies_to: - "General goods and services" - "Professional services" - "Construction services" - "Telecommunications" - "Financial services" Reduced_Rate_13%: applies_to: - "Food and beverages" - "Restaurants and catering" - "Hotels and accommodation" - "Medical services" - "Educational services" Super_Reduced_Rate_6%: applies_to: - "Books and newspapers" - "Pharmaceutical products" - "Cultural events" - "Public transport" Zero_Rate_0%: applies_to: - "Exports outside EU" - "International transport" - "Diplomatic exemptions" - "Some medical equipment" Island_Rates: description: "Reduced rates for Greek islands" standard_island: 17% reduced_island: 9% super_reduced_island: 4% applies_to: - "Aegean islands (except Skyros)" - "Ionian islands (except Corfu and Zakynthos)" ``` ### myDATA Invoice Integration ```yaml Required_Invoice_Fields: issuer_info: - vat_number: "Greek VAT registration number" - tax_office: "Tax office code" - business_name: "Legal business name" - address: "Complete registered address" customer_info: - vat_number: "Customer VAT (if business)" - name: "Customer name/business name" - address: "Customer address" - country: "ISO country code" invoice_details: - series: "Invoice series designation" - number: "Sequential invoice number" - issue_date: "ISO date format" - invoice_type: "Sales, Services, Credit Note, etc." line_items: - description: "Service/product description" - quantity: "Decimal quantity" - unit_price: "Price per unit" - vat_rate: "Applicable VAT percentage" - vat_amount: "Calculated VAT" - total_amount: "Line total including VAT" payment_methods: - method_code: "AADE payment method code" - amount: "Amount paid by this method" - payment_date: "When payment received" ``` ## Regulatory Deadline Management ### Monthly Deadlines ```yaml VAT_Return: due_date: "20th of following month" late_penalty: "5% of tax due + interest" Payroll_Submissions: efka_contributions: "15th of following month" withholding_tax: "20th of following month" Invoice_Submission: mydata_upload: "Real-time (within 24 hours)" batch_processing: "Daily at midnight" ``` ### Quarterly Deadlines ```yaml Quarterly_VAT: q1_deadline: "April 25" q2_deadline: "July 25" q3_deadline: "October 25" q4_deadline: "January 25 (following year)" Social_Security_Reports: efka_quarterly: "Last day of month following quarter" accident_reports: "January 31, April 30, July 31, October 31" ``` ### Annual Deadlines ```yaml Income_Tax_Returns: individuals: "June 30" businesses: "May 31" extensions_available: "Until August 31 with penalty" Property_Tax_ENFIA: declaration_due: "April 30" payment_installments: - first: "End of July" - second: "End of September" - third: "End of November" - fourth: "End of January (following year)" Annual_Financial_Statements: small_companies: "July 31" medium_large_companies: "June 30" audit_required: "Companies over ‚¬4M revenue" ``` ## Workflow Templates ### Daily Greek Accounting Routine #### Morning Startup (8:00 AM Greece Time) ```markdown 1. **AADE Status Check**: Verify TAXIS connectivity and any system announcements 2. **myDATA Sync**: Process overnight invoice submissions and confirmations 3. **VAT Rate Updates**: Check for any VAT rate changes or announcements 4. **Deadline Alerts**: Review upcoming compliance deadlines (next 7 days) 5. **Payroll Hour Collection**: Gather employee hour submissions from previous day 6. **Bank Reconciliation**: Download overnight bank transactions from Greek banks ``` #### Continuous Processing ```markdown 1. **Invoice Processing**: Real-time myDATA submission for new invoices 2. **Hour Tracking**: Record employee hours as they're submitted 3. **Expense Categorization**: Apply correct VAT rates and deductibility rules 4. **Social Security Monitoring**: Track contribution calculations and payments 5. **Municipal Fee Tracking**: Monitor local authority payment due dates ``` #### End of Day (18:00 Greece Time) ```markdown 1. **Daily VAT Summary**: Calculate daily VAT position and running totals 2. **Payroll Validation**: Verify all employee hours recorded accurately 3. **AADE Submission Confirmation**: Ensure all invoices successfully submitted 4. **Tomorrow's Alerts**: Preview upcoming deadlines and required actions 5. **Backup Verification**: Confirm all processed data backed up securely ``` ### Monthly Processing Workflow #### Pre-Month End (Days 25-30) ```markdown 1. **VAT Return Preparation**: Compile VAT transactions for monthly return 2. **Payroll Calculations**: Process monthly salaries with all deductions 3. **EFKA Contribution Prep**: Calculate and prepare social security payments 4. **Client Invoice Generation**: Create and submit client invoices via myDATA 5. **Expense Validation**: Final review of monthly business expenses ``` #### Month End Processing (Day 1-5 of following month) ```markdown 1. **VAT Return Submission**: Submit monthly VAT return to AADE via TAXIS 2. **Payroll Distribution**: Generate payslips and process salary payments 3. **Social Security Filing**: Submit EFKA contributions and employee declarations 4. **Municipal Tax Review**: Check for any municipal fee payments due 5. **Financial Statement Prep**: Monthly P&L and balance sheet generation ``` ## Payroll Processing Examples ### Employee Hour Tracking Interface ```yaml Employee: "Nikos Papadopoulos" Pay_Period: "February 2026" Employee_Type: "Full-time hourly" Weekly_Schedule: monday: "08:00-16:00 (8 hours)" tuesday: "08:00-16:00 (8 hours)" wednesday: "08:00-16:00 (8 hours)" thursday: "08:00-16:00 (8 hours)" friday: "08:00-16:00 (8 hours)" saturday: "Overtime: 08:00-12:00 (4 hours)" sunday: "Rest day" Monthly_Calculation: regular_hours: 160 # (4 weeks × 40 hours) overtime_hours: 16 # (4 weeks × 4 hours Saturday) public_holiday_hours: 8 # (Clean Monday) total_hours: 184 Gross_Pay_Calculation: hourly_rate: ‚¬12.00 regular_pay: ‚¬1,920.00 # (160 × ‚¬12.00) overtime_pay: ‚¬240.00 # (16 × ‚¬12.00 × 1.25) holiday_pay: ‚¬192.00 # (8 × ‚¬12.00 × 2.0) gross_total: ‚¬2,352.00 ``` ### Social Security & Tax Deductions ```yaml Social_Security_Deductions: efka_main: ‚¬156.81 # (‚¬2,352 × 6.67%) efka_auxiliary: ‚¬70.56 # (‚¬2,352 × 3.0%) unemployment: ‚¬20.46 # (‚¬2,352 × 0.87%) health_insurance: ‚¬69.38 # (‚¬2,352 × 2.95%) total_ss_deductions: ‚¬317.21 Income_Tax_Calculation: annual_projection: ‚¬28,224 # (‚¬2,352 × 12) tax_bracket_1: ‚¬900.00 # (‚¬10,000 × 9%) tax_bracket_2: ‚¬2,200.00 # (‚¬10,000 × 22%) tax_bracket_3: ‚¬2,240.00 # (‚¬8,224 × 28%) gross_annual_tax: ‚¬5,340.00 annual_tax_credit: ‚¬2,100.00 net_annual_tax: ‚¬3,240.00 monthly_withholding: ‚¬270.00 Net_Pay_Calculation: gross_pay: ‚¬2,352.00 social_security: -‚¬317.21 income_tax: -‚¬270.00 net_pay: ‚¬1,764.79 ``` ## Integration Requirements ### Required OpenClaw Skills ```bash # Core document processing npx openclaw skills add deepread # OCR for Greek documents npx openclaw skills add pdf-tools # PDF manipulation # Other Greek accounting skills (install alongside this one) npx openclaw skills add greek-banking-integration # Bank statement import for VAT reconciliation npx openclaw skills add efka-api-integration # Social security submissions npx openclaw skills add cli-deadline-monitor # Deadline alerts for AADE obligations npx openclaw skills add client-data-management # Client records and filing history ``` ### Government API Connections ```yaml AADE_TAXIS: base_url: "https://www1.aade.gr/taxisnet" authentication: "Greek Tax ID + Password + 2FA" rate_limits: "1000 requests/hour" myDATA_Platform: base_url: "https://mydata-dev.azure-api.net" # Test environment production_url: "https://mydatapi.aade.gr" authentication: "Username/password + optional digital certificate" real_time_required: "Invoice submission within 24 hours" EFKA_Portal: base_url: "https://www.efka.gov.gr" submission_method: "File upload + digital signature" deadlines: "15th of following month" Greek_Banks_API: alpha_bank: "Open Banking PSD2 API" nbg: "Developer Portal API" eurobank: "Business API Gateway" piraeus: "WinBank Business API" ``` ## Security & Compliance Features ### Data Protection (GDPR Greece) - **Personal Data Encryption**: All employee and client data encrypted at rest - **Access Logging**: Complete audit trail of all data access - **Data Minimization**: Only collect necessary data for compliance - **Right to Erasure**: Automated employee data deletion processes - **Consent Management**: Track and manage employee consent for data processing ### Greek Audit Requirements - **Digital Signatures**: Integration with Greek qualified signature providers - **Immutable Records**: Blockchain-based record integrity for critical transactions - **SAF-T Generation**: Standard Audit File for Tax authorities on demand - **Document Retention**: 5-year retention policy per Greek tax law - **Change Tracking**: Complete modification history for all financial records ### Four-Eyes Approval Workflow for Government Submissions All filings to AADE, EFKA, and myDATA require two-person approval before submission. This protects against accidental filings and provides professional liability coverage. ```yaml Four_Eyes_Workflow: step_1_prepare: role: "accountant" action: "Prepare the filing (VAT return, EFKA declaration, myDATA submission)" command: "openclaw greek vat-return --client EL123456789 --period 2026-01 --prepare" output: "Draft filing saved to /data/processing/compliance/ with status: prepared" step_2_review: role: "senior_accountant" action: "Review the prepared filing — verify figures, check for anomalies" command: "openclaw greek review-filing --afm EL123456789 --period 2026-01 --type vat" output: "Filing displayed with summary, comparison to prior period, and anomaly flags" step_3_approve: role: "senior_accountant" action: "Explicitly approve the filing for submission" command: "openclaw greek approve-filing --afm EL123456789 --period 2026-01 --type vat --approved-by m.papadopoulou" output: "Filing status changed to: approved. Approval logged to audit trail." step_4_submit: role: "senior_accountant" action: "Submit the approved filing to the government system" command: "openclaw greek submit-filing --afm EL123456789 --period 2026-01 --type vat" gate: "System verifies filing has approval record before allowing submission" output: "Filing submitted. Confirmation receipt stored. Status: submitted." enforcement: - "A filing with status 'prepared' cannot be submitted — it must be 'approved' first" - "The preparer and approver must be different users" - "Both preparer and approver are recorded in the audit event" - "Emergency override requires admin role and logs a security event" audit_record: prepared_by: "username of accountant who prepared the filing" prepared_at: "timestamp of preparation" approved_by: "username of senior_accountant who approved" approved_at: "timestamp of approval" submitted_by: "username of person who triggered submission" submitted_at: "timestamp of submission" submission_ref: "AADE/EFKA confirmation reference" ``` This workflow applies to: - VAT returns (F2) to AADE/TAXIS - EFKA social security declarations (ΑΠΔ) - myDATA invoice submissions (batch) - E1 individual tax returns - Corporate tax filings - Any amended or corrected filing ## Performance Metrics ### AADE Integration Success - **Submission Success Rate**: >99% successful TAXIS submissions - **myDATA Real-time Compliance**: 100% invoices submitted within 24 hours - **VAT Calculation Accuracy**: >99.9% accuracy in VAT computations - **Deadline Compliance**: Zero missed regulatory deadlines ### Payroll Processing Efficiency - **Hour Processing Speed**: 100 employee hours processed in <5 minutes - **Calculation Accuracy**: >99.9% accuracy in payroll calculations - **Social Security Compliance**: 100% accurate EFKA contribution calculations - **Payslip Generation**: Automated payslips ready within 2 hours of hour submission ## Usage Examples ### Example 1: Monthly VAT Processing ```markdown Command: openclaw compliance vat-return --client EL987654321 --period 2026-02 --prepare System Response: 1. Loads all February invoices and receipts from /data/clients/EL987654321/documents/ 2. Applies correct VAT rates (24%, 13%, 6%) based on transaction type and KAD 3. Calculates VAT position: EUR15,250 collected, EUR3,480 paid = EUR11,770 net due 4. Generates TAXIS XML at /data/compliance/vat/EL987654321_202602_vat_return.xml 5. Validates XML against current AADE schema before submission Output: "February VAT return prepared. Net VAT due: EUR11,770. Payment due: March 20, 2026." Next step: openclaw compliance vat-return --client EL987654321 --period 2026-02 --submit ``` ### Example 2: Employee Payroll Processing ```markdown Command: openclaw compliance payroll --client EL987654321 --employee "Maria Konstantinou" --period 2026-02 --hours-file /data/incoming/hours/maria_feb2026.csv System Response: 1. Loads hours data: 168 regular + 8 Sunday overtime + 8 public holiday (Clean Monday) 2. Calculates gross pay: EUR15/hr x 168 + EUR18.75/hr x 8 + EUR30/hr x 8 = EUR2,910.00 3. Applies EFKA deductions: EUR431.58 (employee portion across all categories) 4. Calculates income tax withholding: EUR402.30 5. Writes payslip to /data/clients/EL987654321/payroll/2026-02/maria_konstantinou_payslip.pdf 6. Prepares EFKA declaration file for submission Output: "Payslip generated. Net pay: EUR2,076.12. EFKA declaration ready for submission." Next step: openclaw efka submit-declaration --client EL987654321 --period 2026-02 ``` ### Example 3: Real-time Invoice Submission to myDATA ```markdown Command: openclaw compliance mydata-submit --client EL987654321 --invoice /data/ocr/output/accounting-ready/inv_2026_456.pdf System Response: 1. Extracts required myDATA fields from invoice (vendor, customer, amounts, VAT, dates) 2. Identifies EU client -- applies reverse charge VAT (0% output, note added) 3. Generates myDATA XML with required structure 4. Submits to AADE myDATA API at mydatapi.aade.gr 5. Receives and stores confirmation receipt 6. Logs submission to /data/clients/EL987654321/compliance/filings.json Output: "Invoice #2026-456 submitted to myDATA. Confirmation: AAD-2026-ABC123456789." ``` ## Troubleshooting & Error Handling ### Common AADE Integration Issues ```yaml Connection_Errors: symptoms: "TAXIS login failures" solutions: - "Check internet connectivity" - "Verify tax credentials" - "Check 2FA token validity" - "Retry with exponential backoff" Validation_Errors: symptoms: "XML submission rejected" solutions: - "Validate against current AADE schema" - "Check all mandatory fields" - "Verify VAT calculations" - "Confirm digital signature validity" Rate_Limiting: symptoms: "Too many requests error" solutions: - "Implement request queuing" - "Batch multiple submissions" - "Spread submissions across day" - "Use off-peak hours for bulk operations" ``` ### Payroll Calculation Issues ```yaml Hour_Tracking_Errors: symptoms: "Overtime calculations incorrect" solutions: - "Verify Greek labor law compliance" - "Check holiday calendar updates" - "Validate employee contract terms" - "Review collective agreement rules" Social_Security_Errors: symptoms: "EFKA contribution mismatch" solutions: - "Update contribution rates quarterly" - "Check salary caps and thresholds" - "Verify employee insurance category" - "Review disability/age adjustments" ``` ## Success Criteria A successful Greek compliance system should achieve: - ✅ 100% AADE deadline compliance - ✅ 99.9% VAT calculation accuracy - ✅ Real-time myDATA invoice submission - ✅ Zero payroll calculation errors - ✅ Complete audit trail for all transactions - ✅ 80% reduction in manual compliance work - ✅ Integration with all major Greek banks - ✅ Automated social security submissions ## Legal Disclaimers ### Professional Responsibility - This skill assists with Greek tax compliance but does not replace professional accounting advice - Users must verify all calculations against current Greek tax law - Regular updates required as Greek tax regulations change - Professional liability insurance recommended for accounting firms - Final responsibility for tax compliance remains with the business owner/accountant ### Regulatory Updates - Greek tax law changes frequently - skill requires regular updates - AADE may change API specifications or requirements - Social security rates and thresholds change annually - Municipal tax rules vary by locality and change regularly - Users must monitor official government announcements Remember: This skill enhances accuracy and efficiency but professional oversight remains essential for Greek tax compliance.