A special Manual from Greek Tax authorities defines obligations and fines applicable for non-compliance

The special Manual of the IAPR records the obligations of the holders/users of HMMs (Tax Cash Registers, Special Secure Tax Provisions for Marking Data (EAFDSS), Autonomous Financial Processing Units (ADEME) and Taximeter ADEME. In addition, the violations and fines imposed on violations are described in detail. Fines-fire, which amounts to at least 10.000 eur for businesses that keep simple books and at least 30.000 eur for those businesses that keep double-entry books, are provided for those who "tease" the cash registers.

In any case, the fine amounts to 15% of the revenues from the business activity for each controlled use, as they result from the average of the declared income tax returns with the income tax returns of the last three tax years, not including the one for which the deadline for the submission of the relevant income tax return has not passed. Therefore, the amounts of EUR 10 000 and EUR 30 000 are the minimum thresholds set for those who intervene to reduce retail sales revenues and conceal actual taxable receipts.

The main points of the handbook are, in detail, the following:

The business owners/users of electronic tax mechanisms from the purchase and the commencement of the use of an Electronic Tax Mechanism (ETM) until the interruption of its use and its preservation have the following obligations:

- the holder/user must declare the start of use of his device in the national information system through the IAPR portal (www.aade.gr); 

- Entities that issue retail sales data through electronic tax mechanisms are obliged to transmit electronically to the IAPR (E-send) information system, for their further transmission to the myDATA digital platform, all accounting data issued through them;

- The start or pause date is determined by the date of the first or last Daily report respectively;

- The return of an unused ETM from the entity/ user to the seller is allowed within 10 days from the date of purchase, provided that the sales data recorded are trial;

- The time and date of the receipt must be accurate;

- Invoice issuers must authenticate them as to their origin and content at the time of issue;

- It is not allowed to use types of ETMs that have been prohibited from their re-use;

- The seller who issues Z after the lapse of 24 hours from the first transaction after the last Z is possibly fined.

- The transfer of a tax mechanism machine without tax memory is permitted only by a professional seller - dealer to another trader also a seller - reseller (dealer) of tax mechanisms or by a manufacturer - importer or a technical support service company of tax mechanisms;