{"id":27762,"date":"2023-08-18T18:45:42","date_gmt":"2023-08-18T18:45:42","guid":{"rendered":"https:\/\/espa.io\/cash-registers-fines-for-hidden-receipt-files\/"},"modified":"2023-08-18T18:45:42","modified_gmt":"2023-08-18T18:45:42","slug":"cash-registers-fines-for-hidden-receipt-files","status":"publish","type":"post","link":"https:\/\/espa.io\/en\/cash-registers-fines-for-hidden-receipt-files\/","title":{"rendered":"Cash registers: Fines for “hidden” receipt files"},"content":{"rendered":"\n
\"\"\/<\/figure>\n\n

“Heavy “bells” reaching up to 50,000 euros<\/strong> face entrepreneurs<\/strong> who after a tax audit found that they have “erased” files and memories from cash registers<\/strong> to hide turnover and avoid paying tax.<\/p>\n\n

In a new circular, the Hellenic<\/a><\/strong> Revenue Service<\/a> gives instructions<\/strong> for the practical application of the provisions of Article 54E of the Tax Code (Law 4987\/2022) to \n natural<\/a>\n<\/strong> and \n legal entities<\/a>\n<\/strong> or legal entities in the context of a tax audit. Fines are set for infringements found after an audit<\/strong> for failure to keep accounting records for cash registers, as well as for failure to retain or produce, upon request, electronic tax mechanisms (FEMs) and tax memos and records<\/strong> created by the FEMs.<\/p>\n\n

The “penalties”<\/strong> for violations at the cash registers<\/strong><\/h2>\n\n

In particular, the penalty list depending on the type of infringement is as follows:<\/p>\n\n

1. If it is found that the audited entity has not kept the accounting records (books) provided for by the relevant provisions<\/strong>, a fine equal to 15% of its income<\/strong> from business activity for each year under audit<\/strong>, as derived from the average of the declared income with the income tax returns for the last three tax years. Not included<\/strong> that for which the deadline for submitting the relevant<\/strong> income tax return has not expired<\/strong>.<\/p>\n\n

This fine may not be less than EUR 10,000<\/strong> per audited year, provided that a person who is required to keep simple books.<\/strong> Or less than EUR 30,000<\/strong> per audited year, if it is a double-entry book <\/strong>keeper. It may also not be more than three times<\/strong> the minimum fine<\/strong> applicable in each case.<\/p>\n\n

Failure to show for any reason the accounting records (books) to the tax audit is equated with non-compliance. The fine is not imposed if the failure to keep or update them does not affect compliance with tax obligations<\/strong> and the submission of tax returns. Or if by any appropriate means it is possible to determine the taxable<\/strong> amount and the corresponding tax liabilities.<\/p>\n\n

2. The fine of 15% of revenue and a minimum of 10,000-30,000 euros<\/strong> depending on the type of books kept is imposed in cases where, in the context of an on-site prevention audit, the competent auditing bodies find that the audited entity has not safeguarded or did not produce the Electronic Tax Machines<\/a><\/strong> (FEM). Also the memories and files created by the FEMs (a.txt, b.txt, s.txt, e.txt, etc.) which are stored in electronic form<\/strong>.<\/p>\n\n

The fine is imposed<\/strong> provided that the taxpayer did not declare the loss of the FEMs<\/strong> before the issuance of the above-mentioned order. In the event of a declaration of loss of the FEMs, the fine shall be EUR 2 500.<\/strong><\/p>\n\n

3. In case of non-submission of even one of the income tax returns of the last three tax years<\/strong> despite the existence of a relevant obligation, the fine is calculated on the basis of the average of the income of the submitted returns. It may not be less than 30,000 euros<\/strong> per controlled year, if it is a person subject to keeping single-entry books and 50,000 euros per controlled year, if it is a person subject to keeping double-entry books, nor may it be more than three times the minimum fine in each case<\/p>\n","protected":false},"excerpt":{"rendered":"

“Heavy “bells” reaching up to 50,000 euros face entrepreneurs who after a tax audit found that they have “erased” files and memories from cash registers to hide turnover and avoid paying tax. In a new circular, the Hellenic Revenue Service gives instructions for the practical application of the provisions of Article 54E of the Tax 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