IRIS: New AADE Audit Mechanism – What You Need to Know About Fines

The increase in daily transaction limits through the IRIS instant payment system from €500 to €1,000 as of January 15 has triggered enhanced audit actions by the Independent Authority for Public Revenue (AADE). The goal is to identify businesses and freelancers who have not properly connected their POS terminals to cash registers and the IRIS system. To ensure full transaction transparency and combat tax evasion, audits will be extensive and operate 24/7. Authorities are aware that despite widespread implementation, some companies still bypass the system using digital loopholes to underreport revenue. Audits will verify whether a business uses a legal, declared Fiscal Electronic Cash Register (FECR) compliant with Ministry of Finance specifications. Failure to declare or use a non-compliant device is considered a serious violation. Inspectors will also check that POS terminals are mandatorily linked to cash registers so that every card payment automatically confirms the receipt amount. Lack of connection constitutes an offense and may lead to high fines. Transactions processed via POS must appear instantly in both FECR and myDATA systems, ensuring complete transparency and preventing income concealment. The audits also target cases where businesses use isolated or ‘black’ POS devices operating independently from cash registers—a severe tax violation met with strict penalties. In a notable case, a company was fined €20,000 for failing to timely connect its EFT/POS terminals to the FECR and an electronic invoicing provider, as required by law. The firm filed an appeal citing ‘technical difficulties’ and unsuccessful integration attempts, but it was rejected, reinforcing regulatory strictness. This case refers to fiscal year 2024 obligations, with the fine imposed in early 2026. Authorities stress that connecting POS and cash registers to IRIS is now a mandatory requirement, ensuring full transaction recording, reducing cash usage, and curbing tax evasion.