A “lockdown” of 48 hours to 10 days will be placed on all businesses that have not submitted retail receipt issuance data as required to the IRS (AADE).

In fact, the decision made by the head of the Office, Giorgos Pitsilis, will have retroactive effect, that is, it will apply to violations identified from October 31, 2022 to March 18, 2023, and will apply to those companies that have not complied with the requirements of the instruction.

It is noted that in October last year, about 170,000 cash registers were identified, which either did not send a single check or abruptly stopped transferring retail sales details to AADE electronic systems.

On the contrary, 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 resolution of G. Pitsiliya specifically notes that: “Identification of the facts of violation of the failure to transfer to the Information System of Electronic Tax Mechanisms (FEM) DNAD data on retail sales issued through the FEM that took place from 10/31/2022 until the publication of a new decision, then exist until March 18, 2023, are taken into account for the imposition of a sanction in the form of a measure of restraint or a special monetary sanction added in connection with a relapse.”

According to the new AADE decision:

1. Suspension of the activities of a business entity is carried out by an act of the tax administration, if it is established that the specified non-issuance or unreliable execution of sales documents or failure to provide information on retail sales, which entailed was issued through the Electronic Tax Mechanism (FEM) to the Information System of Electronic Tax Mechanisms ( FIM) AADE, and since prior to the disposal of these instruments from the professional institution, an appropriate note of findings with the results of the tax audit is communicated. . The foregoing shall be subject to the provisions of the aforementioned joint decision on the special financial penalty.

2. The activity of a professional institution is suspended:

• Immediately within 48 hours, if it is found by the same control that either the failure to issue or the inaccurate execution of more than 10 prescribed sales documents or regardless of quantity, the net value of goods or services for which there were no sales documents issued or the hidden value of issued, respectively, exceeds 500 euros, or failure to submit to the AADE Information System for Electronic Tax Mechanisms (FIM) more than 10 retail sales data that were issued through the fiscal Electronic Mechanism (FIM), or, regardless of their number, the value of undelivered goods or services exceeds 500 euros ,
• Immediately within 96 hours if, within the same or the following tax year of discovery of the above case: incorrect issuance of at least three (3) sales documents or failure to submit at least 3 retail sales items through FIM to the AADE Information System (FIM) , regardless of their cost,
• Immediately within 10 days, if within two financial years from the date of the decision in the above case b’ it is found in any professional institution of the debtor by the same control that at least three documents of sale have not been issued or have not been accurately issued, or the failure to transmit in the AADE Information System (FIM ) at least three (3) retail units issued through FIM, regardless of their value.

Source: RES-IPE

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