Businesses have 10 days to comply, otherwise there will be fines and locks on cash registers – Makeleio.gr

A deadline of 10 days is set for those companies which, while they were supposed to transmit to the tax administration details of retail sales issued by cash registers, did not comply and were recorded at the AADE counter.

The IRS is giving another chance, possibly the last, for businesses to comply within 10 days while at the same time running cross-checks to determine if businesses that haven’t sent proof of receipts are seasonal, closed, or inactive and they justifiably aren’t sending back the receipts they cut off. From cash registers to the tax office.

Businesses that received the new email will face fines without warning if they do not comply within 10 days of receiving the warning.

As required by current legislation, businesses must submit their retail sales information, at most, within 24 hours of the tax information being released to the AADE electronic submission application.

For companies in the catering sector, there is an obligation to send data every three hours, and gas stations every hour, while for other companies every 24 hours.

For those who do not comply with the obligation to transmit retail data issued by cash registers, the Criminal Code provides for the following:

– In the case of transactions subject to VAT, a fine of up to 50% of the indicated VAT is imposed on each item not sent. This fine cannot, cumulatively for each tax audit, be less than €250, if the entity is obliged to comply
Single entry accounting system and €500, if the entity is required to follow a double entry accounting system.

– In the case of transactions not subject to VAT, a fine of 500 euros is imposed for each tax audit, if the taxpayer is obliged to observe a simple accounting system, and 1,000 euros, for each tax audit, if the taxpayer is obliged to observe a double accounting system.

– In the event of any subsequent violation found, in the course of a subsequent review within five years of the promulgation of the initial law, a fine equal to twice the amount of the prescribed fine shall be imposed.

Locks are also provided

In the meantime, in addition to heavy fines, provision is made for immediate suspension for 48 hours from the operation of the commercial enterprise of which the audit was conducted if the same on-site partial tax audit establishes either:
a) Non-issuance or inaccurate issuance of more than 10 scheduled sales documents, or, regardless of their number, the value of the goods or services for which no or inaccurately issued sales document exceeds €500 or
b) Not to submit to the AADE more than 10 items of retail sales that have been issued through the electronic taxation mechanism (TEM), or, no matter how many there are, the immovable value of the goods or services exceeds €500.

If it is proven again, during the same or subsequent fiscal year from the discovery of the irregularities, by the same partial on-site control, that at least 3 sales documents were not issued or inaccurately issued or not sent to the AADE Information System (FIM) at least 3 items of retail sales issued through the FIM, regardless of their value, in the same or in another commercial enterprise of the debtor, and the operation of the commercial enterprise that
The review was immediately suspended for 96 hours.

In each subsequent discovery by the same on-site partial inspection of violations within two financial years of their discovery in any professional institution of the debtor, the work of the professional institution in which the inspection took place shall be immediately suspended for 10 days.