# Income / expense classification types

> Official myDATA codes, as accepted by the Wrapp API.
>
> AI-friendly Markdown version. HTML version: https://wrapp.ai/en/resources/classification-types
> EL version: https://wrapp.ai/el/resources/typoi-charaktirismou.md

### Income

| Code | Description |
| --- | --- |
| E3_106 | Own production of fixed assets - Self Deliveries – Inventory Disasters |
| E3_205 | Own production of fixed assets - Self Deliveries – Inventory Disasters |
| E3_210 | Own production of fixed assets - Self Deliveries – Inventory Disasters |
| E3_305 | Own production of fixed assets - Self Deliveries – Inventory Disasters |
| E3_310 | Own production of fixed assets - Self Deliveries – Inventory Disasters |
| E3_318 | Own production of fixed assets - Self Deliveries – Inventory Disasters |
| E3_561_001 | Sales of goods and services - Wholesale - To professionals |
| E3_561_002 | Sales of goods and services - Wholesale under Article 39a, par. 5 of the VAT Code (Law 2859/2000) |
| E3_561_003 | Sales of goods and services - Retail - Private customers |
| E3_561_004 | Sales of goods and services - Retail under Article 39a, par. 5 of the VAT Code (Law 2859/2000) |
| E3_561_005 | Sales of goods and services - Foreign - Intra-community |
| E3_561_006 | Sales of goods and services - Foreign - Third countries |
| E3_561_007 | Sales of goods and services - Other |
| E3_562 | Other ordinary income |
| E3_563 | Interest income and related revenues |
| E3_564 | Foreign exchange gains |
| E3_565 | Income from participations |
| E3_566 | Gains from disposal of non-current assets |
| E3_567 | Gains from reversal of provisions and impairments |
| E3_568 | Gains from fair value measurement |
| E3_570 | Extraordinary income and gains |
| E3_595 | Expenses for self-manufacture |
| E3_596 | Subsidies - Grants |
| E3_597 | Subsidies - Grants for investment purposes - Expense coverage |
| E3_880_001 | Sales of fixed assets - Wholesale |
| E3_880_002 | Sales of fixed assets - Retail |
| E3_880_003 | Sales of fixed assets - Foreign - Intra-community |
| E3_880_004 | Sales of fixed assets - Foreign - Third countries |
| E3_881_001 | Sales on behalf of third parties - Wholesale |
| E3_881_002 | Sales on behalf of third parties - Retail |
| E3_881_003 | Sales on behalf of third parties - Foreign - Intra-community |
| E3_881_004 | Sales on behalf of third parties - Foreign - Third countries |
| E3_598_001 | Sales of goods subject to Excise Duty (EFK) |
| E3_598_003 | Sales on behalf of farmers through agricultural cooperatives, etc. |

### Expenses

| Code | Description |
| --- | --- |
| E3_101 | E3_101 Commodities at Period Start |
| E3_102_001 | Fiscal Year Commodity Purchases (net amount)/Wholesale |
| E3_102_002 | Fiscal Year Commodity Purchases (net amount)/Retail |
| E3_102_003 | Fiscal Year Commodity Purchases (net amount)/Goods under article 39a paragraph 5 of the VAT Code (Law 2859/2000) |
| E3_102_004 | Fiscal Year Commodity Purchases (net amount)/Foreign, Intra-Community |
| E3_102_005 | Fiscal Year Commodity Purchases (net amount)/Foreign, Third Countries |
| E3_102_006 | Fiscal Year Commodity Purchases (net amount)/Others |
| E3_104 | Commodities at Period End |
| E3_201 | Raw and Other Materials at Period Start/Production |
| E3_202_001 | Fiscal Year Raw and Other Material Purchases (net amount)/Wholesale |
| E3_202_002 | Fiscal Year Raw and Other Material Purchases (net amount)/Retail |
| E3_202_003 | Fiscal Year Raw and Other Material Purchases (net amount)/ Foreign, Intra-Community |
| E3_202_004 | Fiscal Year Raw and Other Material Purchases (net amount)/ Foreign, Third Countries |
| E3_202_005 | Fiscal Year Raw and Other Material Purchases (net amount)/Others |
| E3_204 | Raw and Other Material Stock at Period End/Production |
| E3_207 | Products and Production in Progress at Period Start/Production |
| E3_209 | Products and Production in Progress at Period End/Production |
| E3_301 | Raw and Other Material at Period Start/Agricultural |
| E3_302_001 | Fiscal Year Raw and Other Material Purchases (net amount)/Wholesale |
| E3_302_002 | Fiscal Year Raw and Other Material Purchases (net amount)/Retail |
| E3_302_003 | Fiscal Year Raw and Other Material Purchases (net amount)/Foreign, Intra-Community |
| E3_302_004 | Fiscal Year Raw and Other Material Purchases (net amount)/Foreign, Third Countries |
| E3_302_005 | Fiscal Year Raw and Other Material Purchases (net amount)/Others |
| E3_304 | Raw and Other Material Stock at Period End/Agricultural |
| E3_307 | Products and Production in Progress at Period Start/ Agricultural |
| E3_309 | Products and Production in Progress at Period End/ Agricultural |
| E3_312 | Stock at Period Start (Animals-Plants) |
| E3_313_001 | Animal-Plant Purchases (net amount)/Wholesale |
| E3_313_002 | Animal-Plant Purchases (net amount)/Retail |
| E3_313_003 | Animal-Plant Purchases (net amount)/Foreign, Intra-Community |
| E3_313_004 | Animal-Plant Purchases (net amount)/Foreign, Third Countries |
| E3_313_005 | Animal-Plant Purchases/Others |
| E3_315 | Stock at Period End (Animals-Plants)/Agricultural |
| E3_581_001 | Employee Benefits/Gross Earnings |
| E3_581_002 | Employee Benefits/Employer Contributions |
| E3_581_003 | Employee Benefits/Other Benefits |
| E3_582 | Asset Measurement Damages |
| E3_583 | Debit Exchange Differences |
| E3_584 | Damages from Disposing-Withdrawing Non-Current Assets |
| E3_585_001 | Foreign/Domestic Management Fees |
| E3_585_002 | Expenditures from Linked Enterprises |
| E3_585_003 | Expenditures from Non-Cooperative States or Privileged Tax Regimes |
| E3_585_004 | Expenditures for Information Day-Events |
| E3_585_005 | Reception and Hospitality Expenses |
| E3_585_006 | Travel expenses |
| E3_585_007 | Self-Employed Social Security Contributions |
| E3_585_008 | Commission Agent Expenses and Fees on behalf of Farmers |
| E3_585_009 | Other Fees for Domestic Services |
| E3_585_010 | Other Fees for Foreign Services |
| E3_585_011 | Energy |
| E3_585_012 | Water |
| E3_585_013 | Telecommunications |
| E3_585_014 | Rents |
| E3_585_015 | Advertisement and promotion |
| E3_585_016 | Other expenses |
| E3_586 | Debit interests and related expenses |
| E3_587 | Amortisations |
| E3_588 | Extraordinary expenses, damages and fines |
| E3_589 | Provisions (except for Personnel Provisions) |
| E3_882_001 | Fiscal Year Tangible Asset Purchases/Wholesale |
| E3_882_002 | Fiscal Year Tangible Asset Purchases/Retail |
| E3_882_003 | Fiscal Year Tangible Asset Purchases/ Intra-Community Foreign |
| E3_882_004 | Fiscal Year Tangible Asset Purchases/ Third Country Foreign |
| E3_883_001 | Fiscal Year Intangible Asset Purchases/Wholesale |
| E3_883_002 | Fiscal Year Intangible Asset Purchases/Retail |
| E3_883_003 | Fiscal Year Intangible Asset Purchases/ Intra-Community Foreign |
| E3_883_004 | Fiscal Year Intangible Asset Purchases/ Third Country Foreign |
| AT_361 | Domestic Purchases & Expenditures |
| AT_362 | Purchases & Imports of Investment Goods (Fixed Assets) |
| AT_363 | Other Imports except for Investment Goods (Fixed Assets) |
| AT_364 | Intra-Community Goods Acquisitions |
| AT_365 | Intra-Community Services Receipts per article 14.2.a |
| AT_366 | Other Recipient Actions |
| E3_103 | Impairment of goods |
| E3_203 | Impairment of raw materials and supplies |
| E3_303 | Impairment of raw materials and supplies |
| E3_208 | Impairment of products and production in progress |
| E3_308 | Impairment of products and production in progress |
| E3_314 | Impairment of animals-plants - goods |
| E3_106 | Own production of fixed assets - Self Deliveries – Inventory Disasters |
| E3_205 | Own production of fixed assets - Self Deliveries – Inventory Disasters |
| E3_305 | Own production of fixed assets - Self Deliveries – Inventory Disasters |
| E3_210 | Own production of fixed assets - Self Deliveries – Inventory Disasters |
| E3_310 | Own production of fixed assets - Self Deliveries – Inventory Disasters |
| E3_318 | Own production of fixed assets - Self Deliveries – Inventory Disasters |
| E3_598_002 | Purchases of goods falling into excise duty |

## Frequently asked questions

### Where do I use these codes?

You send them in the matching fields of the Wrapp API when you issue a document. Every field in the API documentation has a "values" button that opens the relevant table.

### Are these official AADE codes?

Yes. The codes and descriptions follow the official AADE myDATA REST API documentation. The table shows the values the Wrapp API accepts.

### What happens if I send a code that is not in the table?

Depending on the field, the document is either rejected or transmitted with the wrong classification. Always use a value from the table.

### How often do they change?

They change when the legislation or the myDATA version changes. We update these tables along with the API, so this page reflects the current state.