Fiscal subject related
Greece’s Tax Authority (AADE) has strengthened the rules on business suspensions and special fines through Decision A.1115 (Government Gazette, 5 June 2026). The new framework increases pressure on businesses that fail to issue receipts correctly or do not transmit retail transaction data to the Tax Authority.
Under the updated rules, stricter sanctions apply when a business repeatedly fails to issue receipts, issues inaccurate receipts, or does not transmit retail sales data. If the same violation happens again in the same or following tax year, the business may be closed for 96 hours. If another repeat violation occurs within two years, the suspension can increase to up to 10 days.
The penalties can also apply when the value of unissued or unreported documents exceeds EUR 500, even if the number of documents is small. For example, if a restaurant fails to issue four receipts worth a total of EUR 650 and has already committed a similar violation, it may face an immediate 96-hour closure.
The Tax Authority is also introducing tougher measures against manipulation of tax electronic mechanisms and electronic data providers. Businesses found to have altered or falsified tax systems may face suspension from two to twelve months.
The rules are even stricter for software providers or technical support companies involved in enabling such practices. In serious cases, these companies may face suspension for up to 24 months.
Overall, the decision shows that Greece is increasing enforcement against tax evasion, especially in retail transactions and electronic tax reporting systems. Businesses should ensure that receipts are issued correctly, transaction data is transmitted properly, and no software or technical process interferes with data sent to the Tax Authority.
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