The new device requirements in Greece

Will there be an end to "papers" for card payments without receipts with the new device requirements? From the beginning of 2023, the tax authorities will be able to proceed with an audit and cross-checks on the turnover of businesses daily through the new system requirement: "interconnection of retail data issuance systems and payment card acceptance terminals" (EFTs). That is, the AADE will have an immediate picture of each transaction carried out in a business, the method of payment but also how the receipts and the return of its obligations to the State move.

With the new system, payment card acceptance terminals (EFT-POS) that apply this protocol are not allowed to operate autonomously for debit transactions. That is, for card payments, it will not be allowed to enter by typing the payment amount at the EFT at the point of sale directly. The amount to be paid will come out of the cash register. 

This means that the cashier/the operator will not be allowed to enter by hand for instance the amount for card payment and issue a slip from the EFT terminal (card payment processing device) whereas the cash register by itself will need to have certain capabilities and be connected to card payment system according to a published protocol. 

For this purpose, in the period between now and the end of this year, the purchase and/ or the preparation of the mechanisms for the connection of the cash registers / electronic tax mechanisms with the machines for accepting payments with cards should be carried out. 

The reasoning for this new requirement is mainly to avoid not entering the same amounts in the EFT and cash register for the same transaction or changing certain data of the issued receipts when it comes to this type of payment.

According to the latest sources (including the tax authority) this new requirement will be applicable from January 1st 2023.