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Additional penalties for non-transmission of retail receipts were introduced in Greece

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Summary
By adding a new Article 54H to the Code of Tax Procedures, penalties are introduced to be applicable as of October 31st, 2022 in the case of non-transmission of retail receipt data that must be transmitted to the myDATA digital platform through the Electronic Tax Mechanisms Information System of AADE.
Content

According to the added text as a part of the mentioned regulation, the measure of suspension of business operation is also introduced in case it is established that more than ten (10) retail receipts issued through the Electronic Tax Mechanism were not transmitted to the Information System of AADE (which then delivers them to the myDATA platform), or regardless of the number of non-transmitted retail receipts. Another parameter is established for the basis of this measure, and that is, if the non-transmitted value of goods or services exceeds an amount of 500 euros, the suspension can be applied to such cases.

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