MyDATA: Suspension of VAT and fines of up to 100,000 euros for infringements – Detailedly what the provision provides

These measures, which have so far been related to controls and sanctions of ADE for infringements of operations related to the use of cash machines, with a provision contained in the Digital Transaction Fee Bill published in FEK yesterday (17.09.2024), are extended to those Providers. They provide for penalties that even reach the suspension of the use of VAT and extermination fines if no documents issued using the provider’s software are transmitted to the MyData digital platform. ‘Collable’ shall be considered, and shall be punished accordingly, and the omission of the declaration of final cessation of POS at the point of sale as well as the issuing of evidence using an unreported cash machine or electronic proof issuing provider. Furthermore, the relevant provision provides that the financial reward applicable to the complaint for the issue of evidence by counterfeit cash machines through the Appodixi application is extended to complaints about the incorrect operation of Electronic Data Publishing Services Providers leading to the imposition of a fine. Fines up to EUR 100,000 The fines provided for in the law cover a wide range of infringements and extend from 500 to 100,000 euros. In detail, the amounts provided for are as follows: EUR 500 fines shall be imposed on those taxpayers who fail to submit in time a declaration of possession, acquisition, change and closure or permanent cessation of EFT/POS or tax electronic devices. In addition, an equal fine shall also be imposed on taxpayers issuing retail data or revenue receipts or bulletins from the Integrated Output Inflow Control System using an unapproved cash machine or unreported Electronic Issue Service Provider. A fine equal to twice the cash paid value of the evidence of a transaction shall be imposed on any infringement of an undertaking receiving cash payments corresponding to tax items of a total value of EUR 500 or more issued for the sale of goods or services to individuals. A fine of EUR 5,000 shall be imposed on undertakings which are liable to comply with a simplified accounting system for infringements of the issuance of retail or revenue receipts or receipts from the Integrated Output Input Control System without the use of cash or Services of an Electronic Data Issue Provider (HPAI), or from a cash machine which is not operated by approved specifications or by an Electronic Data Issue Provider Software that has not been licensed or is working with a Commercial/Local Management Program. A fine of EUR 10,000 shall be imposed on the same infringement category and on undertakings obliged to respect a double-script accounting system. A fine equal to 10% of the net value of the non-transferable data , for each of them , shall be imposed where they relate to an operation not charged with VAT . The fine cannot be less than 10,000 euros and more than 50,000 euros per tax audit. A fine of EUR 15,000 shall be imposed on providers in the event of non-compliance with due diligence measures, per entity which manufactures or upgrades or supports ERP programmes, but also a withdrawal of the authorisation of appropriate electronic data-processing software for 5 years . A fine of EUR 50,000 if the cooperating ERP programme has been provided by a third entity and found to be non-compliance by the Provider of due diligence measures with that entity. In the event of a recurrence, within five years of the notification of the original act imposing a fine, the authorisation for the suitability of electronic data-processing software is withdrawn for 5 years and a fine of EUR 100,000 is imposed. A fine of EUR 100,000 is imposed for infringements of a breach or manipulation or intervention in the operation of cash machines or of the Electronic data-processing services Provider. When a “luketo” enters, the penalties are harsh if the intervention in the operation of the tax electronic devices or the Electronic Data Publication Services Provider is found as the operation of the company is suspended. The ‘criminal’ shall be defined as follows: when the infringement is the holder of the tax electronic device or the user of the electronic data-processing service, the operation of the professional facility in which the control is concerned from 2 to 12 months, where the infringement is the undertaking which has received software and hardware approval for the operation of tax mechanisms or software authorisation for the electronic data-processing by the competent bodies or any person who has manufactured or sold software or provides technical support for the breach or tampering or intervention in any way in the operation of tax electronic devices or of the Electronic Data-Editing Services Provider, the operation of the professional establishment from 3 to 24 months shall be suspended.