“Safari” of checks by AADE begins for IRIS, POS and “smart” cash registers – 2024-09-06 15:59:06

AADE launches raids on the market to identify businesses and professionals who have not complied with the new measures for transactions concerning the installation of POS and their connection to cash registers, “smart” cash registers in restaurants and the direct payment system IRIS.

According to the action plan, the main burden of checks will fall on the interface of cash registers and POS in order to identify businesses that have not completed the interface or even cases of cash registers with pirated software that issue receipts that do not appear on the myDATA platform. In this context, data from the Independent Authority’s e-send system will be used to determine whether they are issuing and sending receipts as well as debit and credit card sales data.

In the focus of the auditors will be street markets but mainly taxi drivers who, while they are obliged to accept card payments, use various tricks and excuses to be paid in cash.

Special sign in taxis

Taxi operators should place a special sticker on the glass of the rear right door of the vehicle, which states in Greek and English that:

The driver must:

• To issue a receipt at the end of the journey.
• To accept payment by card.

The customer is NOT obliged to:

• To pay in cash.

Those who do not comply will be fined 1,000 euros by AADE or by the General Consumer Secretariat.

At the same time, the auditors will be targeting:

• Professionals who, although liable, do not have a professional account and, by extension, have not activated the IRIS direct payment system. The deadline to activate IRIS passed on 2 September. A fine of 1,500 euros is foreseen for those liable who have not registered with IRIS.
• Focus businesses to see if they are all compliant by replacing old cash registers with new smart mechanisms, which close tax evasion windows as they cannot be tampered with.
• Businesses and professionals that showed for the year 2023 a negative gross profit or large fluctuations in gross profit, from year to year, consecutive losses, and strange movements of bank accounts. For these cases, the indirect control techniques will be used to determine the taxable material.

Fines

In the meantime, an order submitted to the Parliament foresees heavy fines of up to 100,000 euros, suspension of VAT and up to 2 years lockout for Electronic Publishing Service Providers. In particular, the AADE’s ability to suspend the use of TINs, in cases of insolvency or serious violations of tax legislation, is extended to include the case of violation or intervention in the operation of Electronic Data Issuance Service Providers. According to the provisions, fines will be imposed:

• 15,000 euros, 50,000 euros or 100,000 euros, as the case may be, for violations of non-compliance by the Provider with due diligence measures
• 50,000 euros or 100,000 euros, as the case may be, for violations of violation, falsification or intervention in the operation of F.H.M. from application software for which a written binding assurance has been filed by the license holder with the appropriate F.H.M. entity to the Competency Control Committee F.H.M.
• From 10,000 euros to 50,000 euros to the Providers of Electronic Data Issuance Services, in case of non-transmission of data to the myDATA digital platform.

Source: OT.GR