For violations of non-transmission from 1.12.2022 onwards, the relevant sanctions are imposed, without prior notification being sent by AADE
Those businesses that are obliged to use the Tax Electronic Mechanism (EFT) and have not transmitted retail data to AADE from 31.10.2022 to 30.11.2022, receive, via e-mail, a notification of non-transmission, which is posted on the e-application Notifications of the digital portal myAADE (myaade.gov.gr), according to a joint decision of the Deputy Minister of Finance Mr. Apostolos Vesyropoulos and the Governor of AADE Mr. Giorgos Pitsilis.
The notice lists in detail each FIM from which retail data has not been transmitted to AADE.
With this notification, the obligees are requested to comply with the transmission obligation, within a period of 10 days from the day of its dispatch.
In case of timely compliance with the relevant obligation, no penalties are imposed for non-transmission of retail data from 31.10.2022 until the expiry of this deadline.
In case of late compliance, the relevant sanctions are imposed only for the period after the expiry of this deadline and until the date of compliance.
In case of non-compliance within the above deadline, penalties are imposed for non-transmission of retail data from 31.10.2022 and until the time the non-transmission is established.
For violations of non-transmission from 1.12.2022 onwards, the relevant sanctions are imposed, without prior notification being sent by AADE.
Finally, it is clarified that no penalties are imposed for non-transmission of retail revenue data from FIM if the company does not issue retail data from this FIM.
RES-EMP
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