2024-09-14 04:26:54
Since the end of September, the AADE has been launching sweeping checks on the market, in order to verify the complete transition to the new regime of interconnection of cash registers with POS, while it continues to send “slaps” to the “forgetful”.
It should be noted that the interconnection deadline expires on September 30, and in this context yesterday the Independent Public Revenue Authority proceeded to send 50,371 reminder e-mails to professionals and businesses that have not yet completed the interconnection of their cash systems with the POS.
It is worth noting that, as announced by the financial staff, after the end of the above deadline the controls will be thorough in all economic activities, although the beginning as usual will be done by the “big fish”, i.e. companies with a turnover of more than 1 million euros.
It should be mentioned that with the e-mails, AADE invites businesses to immediately schedule an appointment with their partner, who manufactures or technically supports the Commercial/Accounting management program (ERP), which they use, to interface their POS, with the ERP, which works with their Electronic Tax Mechanism (EIM) or Electronic Invoicing Provider.
In any case, with the new “regime” now in force, all importers, manufacturers and traders of cash registers (tax electronic mechanisms – FIM) are obliged to ensure compatibility of cash registers with EFT/POS terminals. For this very reason, the following strict penalties are foreseen for all links in the chain:
A) Any overdue businesses that are required to interconnect their systems. In particular, for any delinquent businesses that are required by law to connect their POS terminals with the cash registers and do not do so, the following is provided for:
- A fine of 10,000 euros, if it is an obligation to keep a simple accounting system, or 20,000 euros if it is an obligation to keep a double accounting system.
- The fine is reduced by 50% when imposed on users of POS terminals operating in settlements with a population of up to 500 inhabitants and on islands with a population of less than 3,100 inhabitants, except for places declared as touristic.
- If the same offense is committed within five years of the notification of the original act imposing a fine, the fines are doubled, and for each subsequent same offense within five years of the notification of the initial act imposing a fine, they are tripled.
B) POS terminal providers. In the event that these companies do not cooperate with the requirements for the operation and interconnection of the POS with the cash registers, as defined by the AADE, it is mandatory:
– A fine of 200,000 euros. However, if the same infringement is committed within five years of the notification of the initial act imposing a fine, a fine of 300,000 euros is imposed.
– Those providers who do not carry out any upgrade action of their terminals for which they appear as administrators in the Register of Payment Means then:
a) the compliance declaration ceases to be valid, i.e. the possibility for the POS terminals to be compatible with the market conditions, and a fine of 100,000 euros is imposed, by decision of the Governor, and
b) a fine of 500 euros per POS terminal for which they have not upgraded it. The fine is not imposed if the non-upgrade is demonstrably due to no fault of theirs.
C) The importers and manufacturers of cash registers. In the event that these companies do not cooperate in the implementation of the project as defined by AADE, then there may be:
- Withdrawal of the cash register model suitability license for those who have not carried out the necessary actions and technical checks to ensure its interfacing with POS terminal types
- A fine of 10,000 euros.
D) Electronic Invoicing Providers that interface with Commercial/Accounting Management Programs (Enterprise Resource Planning, “ERP”). And in cases where these companies do not cooperate in the implementation of the project then:
- Documents issued by the ERP program will not be considered legal.
- A fine of 10,000 euros
E) Finally, for violations concerning the obligations of the installation technicians, i.e. submission of a customer statement or sending information related to technical support services, it is required:
- A fine of 1,000 euros per non-declared, late-declared or inaccurately-declared customer who is provided or accepts F.H.M. technical support services. or business/accounting management program (“ERP”) services.
- This fine is not imposed, as long as the undeclared, late declared or inaccurately declared customers to whom the above services are provided do not exceed 15% of the total number of customers or do not cumulatively exceed ten (10), per entity that provides the relevant services .