The IRS has tightened since last Thursday, the 1st of the month, for hundreds of thousands of professionals in the catering industry across the country. Taverns, taverns, pizzerias, ouzo bars, beer bars, etc., i.e. all shops that serve meals or snacks at a table, must have the new “smart” cash registers from this date. Otherwise, they will bear the brunt of the audits and penalties in case of non-compliance.

The new machines have the ability to “read” and automatically update AADE even for the “open tables” in the store, i.e. for all pending orders. Each individual order will be immediately entered in the tax memory of the cash register, thus excluding turnover write-offs. As, the old mechanisms do not record tables and orders, enabling the “astute” to cancel order slips and not issue receipts.

In particular, according to the relevant decision of the AADE, from August 1, taverns, restaurants, ouzories, beer bars and all shops that serve meals or snacks or food at the table, will have to operate with the new type of mechanisms (FIMAS or FTM or ADIME Restaurant ) or, alternatively, enter into a contract with an Electronic Invoicing Service Provider.

With the new tax mechanisms for catering businesses that accept orders, the receipt is only printed by an on-board printer, pending orders (“open” tables) and pending receipts are recorded in the tax memory, and “Z” is issued if they are closed all open tables.

Those liable for the use of “smart” cash registers include the following:

  • Full service restaurant catering services.
  • Restaurant services within a sleeping hotel.
  • Catering services from a restaurant, tavern, fish tavern, grill, with live music from an orchestra of at least three instruments, with service provided
  • Catering services provided by a restaurant, tavern, fish restaurant, grill, without live music or with an orchestra of less than three instruments, with service provided
  • Meal delivery services from a fast food restaurant, with service provided.
  • Catering services from entertainment center – secular tavern.
  • Catering services from a wine restaurant or winery (family business, no staff).
  • Pizzeria catering services, with serving service.
  • Meal delivery services from steakhouses and steakhouses, with serving service
  • Services of providing meals and drinks from ouzo, mezedo shop, tsipouradi, beer shop with serving service.
  • Food and beverage services from a snack bar, with service provided.

According to the decision of the AADE, from this obligation are exempted catering businesses that carry out their activity in settlements with a population of up to 500 inhabitants and on islands with a population of less than 3,100 inhabitants, according to the latest census, except for places considered touristic.