Stricter penalties for those who fail to transmit or transmit late data on income and expenditure to the myDATA platform of AADE with fines of up to 100,000 euros and publication of the names of offenders are provided for by the provisions of the tax bill under consultation.
However, the harsh penalty is provoking strong reactions from accountants and professionals who characterize the myDATA platform as problematic and speak of a high price for unintentional mistakes for all micro, small, and even medium-sized enterprises.
New penalties for failing to transmit data to the Greek myDATA platform in the proposed tax bill
Public
Greece
Author: Kristina Dosen
Category:
Fiscal subject related
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5319
Content accuracy validation date:
01.12.2023
Content accuracy validation time:
10:05h
In particular, with the new provision of the tax bill, the following penalties are imposed on professionals and businesses that violate the obligation of electronic transmission of data to the AADE by failing to transmit or transmitting late the data of the issued accounting records:
- If, as issuer, it fails to transmit summaries of issued documents of invoicing income, self-billing costs, title deeds, and accounting data issued pursuant to special tax provisions, it shall be punished with a fine equal to 10% of the net value of each non-transmitted item, which may not exceed EUR 250 per day and EUR 100 000 per tax year.
- If he does not transmit data relating to payroll, depreciation, and other income and expense settlement entries for the purposes of determining the accounting and tax result, or does not transmit, as an invoicing issuer or as a self-billing recipient, ratings of income data with the result that these classifications are not included in his income tax return, he shall be fined EUR 250 per tax year for each infringement, in the case of a person obliged to maintain a simplified accounting system, and a fine of EUR 500 per tax year for each infringement, in the case of a person obliged to maintain double-entry accounting.
- If the issuer sends a summary of the document issued following transmission of an omission or deviation by the recipient, if the initial value transmitted is less than the actual value, a penalty equal to 5% of the net value of each non-transmitted item will be applied.
- If it fails to transmit digital movement documents, the fine amounts to €100 for each non-transmission violation, which cannot exceed €500 on a daily basis and €20,000 per tax year.
- If he does not transmit another receipt, return, or order document, a fine of EUR 100 is imposed for each breach of non-transmission.
- No fine will be imposed if the revenue document to which the other collection documents relate has been issued before each tax inspection.
- In case of late transmission of the above data, a fine equal to 50% of the corresponding fine provided for in case of non-transmission shall be imposed.
- If the same infringement is committed within 5 years of notification of a fine, the fines are doubled, and for each new infringement within the five-year period, they are quadrupled up to a limit of EUR 100 000 per tax year.
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