greek-compliance-aade

name	greek-compliance-aade
title	Greek Compliance & AADE Integration
description	Greek tax compliance with AADE/TAXIS integration — VAT, payroll, EFKA, municipal taxes, stamp duty. Human confirmation for all submissions.
author	LeoYeAI
author_url	https://github.com/LeoYeAI/openclaw-master-skills/tree/main/skills/greek-compliance-aade
license	MIT
version	0.1.0
execution_mode	open
jurisdiction	gr
practice	tax
language	en
tags	["greek","accounting","compliance","aade","vat","taxis","mydata"]

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

# 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

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

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

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

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

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

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

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

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)

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

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)

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)

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)

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

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

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

# 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

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.

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

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

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

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

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

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.