ΑΑΔΕ
- 30 Apr 2023
- economy
A "lockout" of 48 hours up to 10 days will be imposed on all businesses that have not sent the data from the issuance of retail receipts, as they are required to, to the Independent Public Revenue Authority (AADE).
In fact, the decision issued by the head of the Authority, Giorgos Pitsilis, will be retrospective in nature, i.e. it will apply to violations found from October 31, 2022 until March 18, 2023 and will concern those companies that did not comply with the instructions.
It is noted that last year in October, approximately 170,000 cash registers were identified, which had either not sent a single receipt or had abruptly stopped transmitting the details of retail sales to the electronic systems of AADE.
On the contrary, the retroactive penalties will be avoided and of course those businesses that complied after the ultimatum email they received from AADE in October 2022 will be spared the "locks".
The decision of G. Pitsili specifically mentions that: "The findings of violations of non-transmission to the Information System of Tax Electronic Mechanisms (FEM) of the AADE of retail sales data that have been issued through FEM which took place from 31.10.2022 and up to the time of publication of the new decision, i.e. 18.3.2023, are taken into account for the imposition of the sanctions of the measure of suspension or the special monetary sanction added due to recidivism".
According to the new decision of AADE:
The suspension of the operation of the business establishment is imposed by an act of the tax administration bodies, if it is established that the aforementioned non-issuance or the inaccurate issuance of sales documents or the non-transmission of retail sales data that have been issued through the Tax Electronic Mechanism (FEM) to the Information System Tax Electronic Mechanisms (FEM) of the AADE and since before the departure of these instruments from the professional establishment, a relevant note of findings with the results of the tax audit is communicated. The above applies subject to the provisions of the above joint decision on the special financial penalty.
The operation of the professional establishment is suspended:
Immediately for 48 hours, if it is established by the same control that either the non-issue or the inaccurate issuance of more than 10 prescribed sales documents or regardless of the number, the net value of the goods or services for which no sales documents were issued or the hidden value on of those issued, respectively, exceeds 500 euros, either the non-transmission to the Information System of Tax Electronic Mechanisms (FIM) of AADE, more than the 10 details of retail sales that have been issued through the Fiscal Electronic Mechanism (FIM), or, regardless of the number of them , the undelivered value of the goods or services exceeds 500 euros,
Immediately for 96 hours, if within the same or the following tax year from the findings of the above case a) it is established again in the same or in another business establishment of the debtor, by the same control, either the non-issue or the inaccurate issue at least three (3) sales documents, or the non-transmission to the Information System (FIM) of AADE of at least 3 items of retail sales that have been issued through FIM, regardless of their value,
Without delay for 10 days, whenever within two fiscal years from the findings of the above case b' it is established in any professional establishment of the debtor by the same control, either the non-issue or the inaccurate issue of at least three sales documents, or the non-transmission in the AADE Information System (FIM) of at least three (3) retail sales items that have been issued through FIM, regardless of their value.
