In Greece, one of the newer requirements for fiscal receipts is the creation of the QR code. The details of the QR code are defined in Article 3 of Α.1024 / 2020 Additional technical specifications of communication protocol and encryption for the transmission of data in the information system of Φ.Η.Μ.
Also, according to the predefined timetable from Α.1171 / 2021 Interconnection of the Electronic Tax Mechanisms (F.H.M.) with the Information System F.H.M. of A.A.D.E. for the electronic transmission of the data of the retail data, issued through them, in the digital platform myDATA, gradually, starting from September 1st, users of fiscal devices must send the necessary retail data to the authorities.
The final postponement of the above-mentioned obligations was published in a Press release of the tax authorities on June 28th, just two days before the previously defined deadline – July 1st.
But what if the printer cannot support printing of the QR code?
The same article of the above-mentioned regulation defining the content of the QR code implies that the QR code can be overlooked if a printer without a proven graphic printing capability (e.g., some dot matrix types, some line printer types, etc.) is used.
In practice, these devices are rarely used, but if it is the case, the law has provided the possibility to omit this obligation.
Contribution by JB Fiscal Consulting
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