AADE: Which businesses have an obligation to use a restaurant’s FIM for catering

By the decision of the director of AADE, Giorgos Pitsilis (A. 1105/2024), the obligation to use FIMA Restaurant or FTM Restaurant or ADIME Restaurant or Provider of Electronic Data Issuance Services is defined

What applies from 1/8/2024 for restaurant bills

The obligation lies with companies of mass catering full processing (full meal), that is, companies that have food, which is prepared with many and complex manipulations in the business itself or food that comes from other legitimately operating businesses, offers full service from waiters to individual customers sitting at tables (including counters or special areas [separe]) and operates with a KAD that are included in the Table below:

KAD		ACTIVITY DESCRIPTION
	56.10.11	Meal services with full restaurant service
	56.10.11.02	Restaurant services within a sleeping hotel
	56.10.11.03	Services of providing meals from a restaurant, tavern, fish tavern, grill, with live music from an orchestra of at least three instruments, [subject to 1059176/625/POL.1087/25.6.2003 (Government Gazette B’ 932) decision of the Minister of Economy and Finance, as applicable each time], with serving service
	56.10.11.04	Services for the provision of meals from a restaurant, tavern, fish tavern, grill, without live music or with an orchestra of less than three instruments [not subject to 1059176/625/POL.1087/25.6.2003 (Government Gazette B’ 932) decision of the Minister of Economy and Finance, as applicable each time], with serving service
	56.10.11.05	Services for the provision of meals from a fast-food restaurant, with serving services
	56.10.11.06	Meal services from entertainment center – secular tavern
	56.10.11.07	Meal services from a wine restaurant or winery (family business, no staff)
	56.10.11.08	Services of providing meals from a pizzeria, with serving provision
	56.10.11.09	Services of providing meals from steakhouses – steakhouses, with serving service
	56.10.11.10	Food and beverage services from ouzo, mezedo, tsipouradi, brewpub with serving service
	56.10.11.11	Services for the provision of meals and drinks from snack bars, with the provision of serving

In particular, this category includes restaurants, steakhouses, fish taverns, taverns, ouzo bars, beer bars, snack bars, traditional coffee shops with a preparation room, arrow shops, pizzerias.

• Businesses that use, on the date of publication of the decision (5/7/2024), EAFDSSS for the issuance of their documents and have an Activity Code Number (KAD) of categories 56.10 and 56.2 without exceptions.
  
  

Which businesses are excluded

Excluded from the above obligation (except in the case of using EAFDSSS on the date of publication of the decision):

• Catering businesses, which carry out their activity in settlements with a population of up to 500 inhabitants and on islands with a population of less than three thousand one hundred (3,100) inhabitants, according to the latest census, except for places considered as tourist.
• Take away, delivery, self-service transactions, as during the execution of these transactions the company does not monitor “open tables”.

The above businesses, as long as, on the date of entry into force of the decision, do not use EAFDSSS, they do not have the obligation to replace their existing cash register, and they can also operate with a simple approved cash register.

Finally, the decision clarifies that other catering businesses, which operate with a VAT of categories 56.10 and 56.2 and do not provide serving services, are allowed (but not mandatory), for the issuance of their documents, to use FIMAS restaurant or VAT Restaurant or ADIME Restaurant or Service provider of electronic publication of retail sales data.