Greece AADE Sets New Penalties for Tax Electronic Cash Registers

The Independent Authority for Public Revenue (AADE) issued a circular clarifying fines for violations involving Tax Electronic Mechanisms (ΦΗΜ). Penalties apply to failure to submit or late submission of acquisition, change, or cessation statements, as well as loss or non‑preservation of cash registers, tax memories and files.

For non‑submission between 1 Jan 2011 and 31 Dec 2013 the fine is €600 per undeclared mechanism for single‑entry accounting and €900 for double‑entry, with a possible one‑third reduction. The same amounts apply for violations from 1 Jan 2014 to 31 Dec 2025 but without the reduction. From 1 Jan 2016 to 15 Sep 2024 the fine is €100 per declaration, regardless of the number of mechanisms, with no reduction. From 16 Sep 2024 onward the fine rises to €500 per declaration (not per mechanism). Late submissions are fined €100 up to 15 Sep 2024 and €500 thereafter.

Violations recorded up to the end of 2015 carry higher fines: €3,000 for single‑entry and €4,500 for double‑entry businesses. The circular also details the statute of limitations for each type of breach and provides contact information for taxpayers via the AADE portal, phone line 1521, or the my1521 digital platform.