Article 54H has been inserted to the provisions of the Tax Procedures Code (l.4174/2013), according to which penalties for non-transmission of retail receipts have been introduced. Specifically, in cases of non-transmission of the receipt summary to the myData platform through the Information System of the Tax Machines of Independent Authority of Public Revenue Department, the following penalties are imposed:
- For transactions subject to VAT, a penalty equal to the 50%of the VAT which cannot be less than 250€ or 500€ per tax audit, for liable persons to single entry books and double entry books, accordingly.
- For transactions not subject to VAT, a penalty equal to 500€ or 1,000€ per tax audit, for liable persons to single entry books and double entry books accordingly
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Source PwC
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