IRIS: AADE Increases Checks After Doubling Limits – What Applies to Fines

The increase in daily transaction limits through the Immediate Payment System (IRIS) from €500 to €1,000 as of January 15 has triggered heightened scrutiny by the Independent Authority for Public Revenue (AADE). The aim is to identify businesses and self-employed professionals who have not properly connected their POS terminals to cash registers and the IRIS system. To ensure complete transaction recording and curb tax evasion, checks will be intensive and operate around the clock. AADE is aware that despite widespread implementation, some companies still bypass the system using digital tricks to conceal their actual turnover. During inspections, authorities verify whether a business uses a合法 and registered Fiscal Hardware Mechanism (FHM) compliant with Ministry of Finance specifications. Failure to declare or use a non-compliant device is considered a serious violation. Inspectors also confirm that POS terminals are mandatorily linked to cash registers so that every card payment automatically finalizes the receipt amount. Lack of connection between the two devices constitutes an offense punishable by high fines. Authorities further check that transactions processed via POS appear automatically in both the FHM and the myDATA platform. Immediate data logging ensures full transparency and prevents income concealment. Also under scrutiny is the use of bypassed systems or ‘black’ POS terminals. Controllers detect cases where POS operates independently, without connection to the cash register—a practice deemed a serious tax violation. Such actions promote tax evasion and are penalized with strict fines. Notably, a business was fined €20,000 for failing to timely connect its EFT/POS terminals to the FHM and an electronic billing provider, as required by law. The company filed an appeal citing “technical difficulties” and inability to complete integration despite efforts. However, the appeal was rejected, reinforcing the strict enforcement of rules. The case concerns the 2024 tax year, but the fine was imposed in early 2026. Authorities emphasize that connecting POS and cash registers to IRIS is now a mandatory obligation, ensuring full transaction recording, reducing cash usage, and combating tax evasion. Fines apply to businesses required to use POS and IRIS that have not integrated them with AADE’s electronic systems, as well as to software vendors responsible for necessary compliance tools.