By Chrysostomos Tsoufis

The tax office shows its teeth in the battle against tax evasion and a circular of the head of AADE Giorgos Pitsilis reminds that the fines provided for cases of non-keeping of books or non-issuance of receipts are heavy.

According to the law, if after an audit it is found that the auditee did not keep the books as he should, then a fine of 15% of his income from the business activity for each audited year is imposed.

The fine it cannot be lower than €10,000/audited year for a person liable to keep simple books or €30,000/audit year for a person liable to keep double books.

In the event that the auditee is found not to have submitted even one tax return in the last 3 years, even though he is obliged to, then the fines increase to a minimum of €30,000 in the case of simple books and €50,000 in the case of double books.

The circular notes that the non-display of the books for any reason after being invited by the authorities, is considered non-compliance, while the audits carried out can identify tax violations from 2020 onwards, and not earlier.

If the audited person is unable, after being invited by the authorities, to present the receipts that he has cut or is found to have interfered with the memory and records created by the cash registers (usually he does not issue or issues falsified or false receipts) then also in this case it is imposed a fine of 15% on the revenue which cannot be less than €10,000 for simple books and €30,000 for double books.

THE circular characteristically mentions that the FIM (the cash register in other words) together with its tax memory and the related files that are created form a single entity and are required to be kept and presented all together, if requested. Therefore, the infringement is committed even if part of them is not preserved or produced.

The fine is one and independent regardless of the number of cash registers or tax records found by the control that were not preserved or there was a refusal or inability to present them. The fine is not imposed in the event that the auditee voluntarily comes to the competent tax authority and declares a loss of cash. In this case the fine imposed is €2,500 regardless of the number of lost cash registers.

The circular was issued 48 hours after the case of the well-known bar-restaurant in Glyfada was announced, which was found in the period 2020-2022 not to have issued 106 receipts and invoices with a total value of €600,000. The fine that has been imposed so far – as the audit continues – is €40,000.