10. Which entities are required to transmit data to the myDATA digital platform?

The entities of article 1 of law 4308/2014 (A’251), regardless of their size and the way of issuing and keeping their accounting records.
This obligation does not include:
a) The Holy Monasteries of Mount Athos,
b) The State, the Regions, the Prefectures, the Municipalities, the Communities and the other legal entities under public law, for the activities or acts, which they carry out as a public authority, provided that these acts are not subject to VAT.