greek-compliance-aade

Greek tax compliance with AADE/TAXIS integration — VAT, payroll, EFKA, municipal taxes, stamp duty. Human confirmation for all submissions.

# 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