In the “hunt” of “hacked” cash registers the auditors of the Independent Public Revenue Authority (AADE) will focus on this year’s tourist season, after their mandatory connection with the POSwithout, however, relaxing controls for other tax violations such as not issuing receipts and registering them on the Authority’s special platform.

With his latest decision, the Governor of AADE updates the current provisions with the penalties provided for businesses that do not comply with the obligation to issue receipts, while especially for the falsification of cash registers a “lockout” is provided for even two years.

Particularly:

Non-issuance of receipts

In cases of non-issue or inaccurate issuance of documents or non-transmission of retail sales data, the decision provides for the suspension of the operation of a business establishment from 2 to 10 days.

– “Lock” for 48 hours is entered if the control establishes either the non-issue or the inaccurate issuance of more than the 10 prescribed sales documents or regardless of the number of documents, the net value of the goods or services for which no sales documents were issued or the hidden value on those issued, respectively, exceeds 500 euros.

– The same penalty applies to the non-transmission to the Information System of Tax Electronic Mechanisms (FIM) of AADE, in addition to the 10 details of retail sales that have been issued through a cash register or respectively the value exceeds 500 euros.

– The operation of the business is suspended for 4 days (96 hours) if a recurrence is found within two years, even if it concerns another professional establishment of the debtor. In this case, the non-issuance or inaccurate issuance of at least 3 sales documents, regardless of value, is sufficient. The same applies in the case of non-transmission of information to the Information System (FIM) of AADE.

– The business is immediately sealed for 10 days, whenever corresponding violations are repeatedly found within 2 tax years.

Forgery of cash

– In case the violation is found or falsification or interfering in any way with the operation of the tax electronic mechanisms during the performance of any kind of tax audit, the operation of his professional establishment to which the audit concerns is suspended, from 2 to 12 monthswhen the person responsible for the violation is the owner-user of the tax electronic mechanism.

– When the person responsible for the violation is the business that has received it software approval (software) and hardware (hardware) (computer components, etc. hardware) by the competent bodies or any person who has resold software or provides technical assistance for the violation or falsification or intervention in any way in the operation of tax electronic mechanisms, the operation of the professional establishment defined by the decision of the Governor of A.A.D.E., the “lockout” concerns from 3 to 24 months.

Control obstruction

In the event that any type of on-site tax audit is prevented, by using violence or threats against the control bodies of AADE by decision of its Governor is suspended until 1 month the operation of the debtor’s professional establishment to which the control relates.

In cases of threat use of violence with weapons or other objects which may cause physical harm or danger to the life of an employee of A.A.D.E. or use of force, shall be imposed cumulatively:

– special fine from 10,000 to 50,000 euros to the culprit and:
– suspended operation the professional establishment of the perpetrator of the acts, from 2 months up to 6 months and from 6 months up to 3 years in case of relapse.