Penalties of store closure in the event of noncompliance are now in effect in Greece.

Already, based on provisions in force since October 31, 2022 (paragraph 1 of article 174 of Law 4972/2022), the measure of suspension of operation of stores and other business premises or the imposition of financial penalties, had been extended to cases of violations of non-transmission of data receipts of retail transactions to the information system of the Tax Electronic Mechanisms section (RUM) of AADE, better known as e-send. However, these provisions had not been activated because the relevant implementing decision had not been adopted. From now on, these provisions are activated thanks to a new AADE Decision, so in cases where the violation of the non-transmission of data receipts of retail transactions to the e-send of AADE will be detected, the penalties of either the suspension of the operation of a store or other establishment or the charging of financial penalties will be imposed.

In detail, based on the new decision of the governor of AADE, the following is defined:

1) The suspension of the operation of the business establishment will be imposed by an act of the bodies of the tax administration if it is established after a tax audit because of the non-issuance or inaccurate issuance of sales documents or the non-transmission of retail sales data issued through a fiscal mechanism to the Information System of Tax Electronic Mechanisms of the AADE. The imposition of the measure will be decided if a note of findings with the results of the tax inspection is communicated before these bodies leave the business establishment.

2) The operation of the business establishment of a business or a self-employed person will be suspended:

(a) immediately for 48 hours, if the same check establishes the non-transmission to the Information System of Tax Electronic Mechanisms of the AADE, more than 10 retail sales data issued through a fiscal electronic mechanism, or, regardless of the number of them, if the non-transmitted value of the goods or services exceeds 500 euros,

(b) Without delay for 96 hours, if within the same or the following tax year from the findings referred to above, it is found again by the same audit in the same or another business establishment of the same obligated party either the non-issuance, inaccurate issuance, or non-transmission of at least three (3) sales documents, through a fiscal mechanism, regardless of their value.

(c) Without delay for 10 days, each time within 2 tax years of the findings referred to in the above points, it is found in any business establishment of the obligated party by the same inspection either the non-issue or incorrect issue or the non-transmission to the AADE system of at least 3 sales documents, through a fiscal mechanism, regardless of their value.

The non-data and non-transmission violations committed during the period from 31.10.2022 until the date of publication of this new decision, i.e., until 18.03.2023, are expected to also be taken into account for the purpose of imposing the penalties.