Additional Documents BG-24

The BG-24 group provides information for additional supporting documents that provide evidence for claims in the invoice. This group contains fields BT-122 (reference), BT-123 (description), BT-124 (external location), and BT-125 (attached document).

Structure

Field	BT	Type	Required	Description
id	BT-122	string	Yes	Identifier of the supporting document/text
scheme_id	-	string	No	Identifier scheme
document_type_code	BT-18	string	No	Code specifying the type of document
document_description	BT-123	string	No	Textual description of the supporting document (usage flag)
attachment.uri	BT-124	string	No	External document location (URL)
attachment.embed	BT-125	string	No	Embedded binary document
attachment.embed_mime_code	-	string	Required with embed	MIME type of embedded document
attachment.embed_filename	-	string	Required with embed	Filename of embedded document

Allowed MIME types for embedded documents:

• application/pdf
• image/png
• image/jpeg
• text/csv
• application/vnd.openxmlformats-officedocument.spreadsheetml.sheet
• application/vnd.oasis.opendocument.spreadsheet

M.AP.K

• Unique Registration Number from AADE's myDATA:
• BT-122: M.AP.K number (e.g., 400007439297043)
• BT-123: ##M.AR.K##
• Mandatory for Greek suppliers

Example

{
  "additional_documents": [
    {
      "id": "400007439297043",
      "bt_123": "##M.AR.K##"
    }
  ]
}

Authentication Code

• BT-122: Authentication code (e.g., E3BE019322476304686DA8DFE0491854FF779D7D)
• BT-123: ##AUTHCODE##
• Mandatory for Greek suppliers

Example

{
  "additional_documents": [
    {
      "id": "E3BE019322476304686DA8DFE0491854FF779D7D",
      "document_description": "##AUTHCODE##"
    }
  ]
}

Despatch Advices

Despatch Advice (Δελτίο Αποστολής) references can be included in the additional documents section when there are multiple Despatch Advices associated with a single invoice. Each Despatch Advice reference is represented as a separate BG-24 element.

• BT-122: Despatch Advice ID
• BT-123: ##DELTIO|APOSTOL##
• BT-124: Comment or additional information (optional)

Example

{
  "additional_documents": [
    {
      "id": "DA-2024-001",
      "document_description": "##DELTIO|APOSTOL##"
    },
    {
      "id": "DA-2024-002",
      "document_description": "##DELTIO|APOSTOL##",
      "attachment": {
        "uri": "Additional info about this Despatch Advice"
      }
    }
  ]
}

Tax Withholding

The description ##PARAKRAT|FOR|EISOD|x## (Παρακρατήσεις) indicates that field BT-122 contains as text the sum of all withholdings/deductions of the same type/category "x" for Income Tax. The value "x" is the AADE withholding code and can take values 1, 2, 3, ..., 18 according to AADE regulations. In this case, fields BT-124 and BT-125 are not used.

An invoice may have more than one category of Income Tax withholdings, and for each one, there will be a corresponding pair of data <BT-122, BT-123>. Therefore, the invoice XML will contain as many distinct BG-24 element pairs <BT-122, ##PARAKRAT|FOR|EISOD|x##> as there are different "x" withholding type codes for that invoice.

• BT-122: Total amount as text (sum of all withholdings for the specific category "x")
• BT-123: ##PARAKRAT|FOR|EISOD|x## (where x = category code 1-18 per AADE)

Example

{
  "additional_documents": [
    {
      "id": "150.00",
      "document_description": "##PARAKRAT|FOR|EISOD|1##"
    },
    {
      "id": "200.00",
      "document_description": "##PARAKRAT|FOR|EISOD|3##"
    }
  ]
}

Third-Party Taxes

The description ##PARAKRAT|YPER3## (Κρατήσεις τρίτων) indicates that field BT-122 contains as text the sum of all withholdings/deductions for Third-Party entities of the Greek Public Sector (e.g., ΕΑΑΔΗΣΥ, ΑΕΠΠ, ΟΓΑ stamp duty, ΕΦΚΑ, ΟΑΕΔ, ΤΣΜΕΔΕ, ΤΑΧΔΙΚ, ΕΛΚΕΘΕ, ΕΛΚΕ, Mental Health, Chambers or Professional Associations, etc.). In this case, fields BT-124 and BT-125 are not used.

• BT-122: Total amount as text (algebraic sum of all third-party withholdings)
• BT-123: ##PARAKRAT|YPER3##

Example

{
  "additional_documents": [
    {
      "id": "50.00",
      "document_description": "##PARAKRAT|YPER3##"
    }
  ]
}

Non-correlated Credit Notes

For credit notes that are not correlated to a specific invoice (myDATA invoice type code 5.2), the description ##PROJECT|REFERENCE## indicates that field BT-122 contains the necessary routing information for the project or funding source associated with the credit note. The value in BT-122 can be one of the following:

• BT-122: 1, 2|{Ενάριθμος}, or 3
• BT-123: ##PROJECT|REFERENCE##
• BT-18: Required value 50

Example (1)

{
  "additional_documents": [
    {
      "id": "1",
      "document_type_code": "50",
      "document_description": "##PROJECT|REFERENCE##"
    }
  ]
}

Example PDE

{
  "additional_documents": [
    {
      "id": "2|2023ΤΑ07500012",
      "document_description": "##PROJECT|REFERENCE##"
    }
  ]
}

Example (3)

{
  "additional_documents": [
    {
      "id": "3",
      "document_description": "##PROJECT|REFERENCE##"
    }
  ]
}

Utility Bills (ΔΕΚΟ)

The description ##UTILITY|BILL## indicates that for this invoice, field BT-122 contains the Meter Code for the Utility Provider (ΔΕΚΟ) account, and BT-124 contains the electronic address (URL) to a secure website hosting the utility bill document (PDF) for water, electricity, etc.

• BT-122: Meter code
• BT-123: ##UTILITY|BILL##
• BT-124: URL to a secure website hosting the bill document (PDF)

Example

{
  "additional_documents": [
    {
      "id": "1234567890",
      "document_description": "##UTILITY|BILL##",
      "external_location": "https://secure-utility-provider.gr/bills/INV-2024-001.pdf"
    }
  ]
}