In the new practice of hiding turnover with undeclared terminals, after mandatory interconnection of cash machines with POS, focus new extensive controls ADE.
Research focuses mainly on branches with increased card usage and large volume of daily transactions
In particular, as the tax authority finds, some companies use POS related to providers or foreign banking institutions without having reported them in the tax administration registers.
Practically, that is, the payment is normally made by bank card, but the transaction data are not shown in the electronic monitoring systems of AADE, resulting in some revenue not being officially recorded, with receipts ending up in foreign accounts.
In this way it is difficult to control the actual economic data of undertakings and to limit the possibility of cross-checks by tax authorities.
Who? «looking» ADE
Research focuses mainly on branches with increased use of cards and a large volume of daily transactions, such as focus, entertainment and tourism, where in the next period controls will be intensified into tourist destinations with increased traffic.
The «Tricks»
Tax authorities estimate that in several cases money is transferred first to foreign accounts and then come to Greece in ways that make it difficult to locate them – especially when it is from banks to neighbouring countries that are easier to transfer money and outside the banking system, their identification becomes more difficult.
ADE shall also monitor cases of undertakings using cash machines or means of payment which are not registered in the tax administration's electronic registers, attempting to identify any deviations between actual and reported receipts.
The sanctions
Ας σημειωθεί ότι η χρήση POS από πάροχο του εξωτερικού δεν απαγορεύεται από τη νομοθεσία, υπό την προϋπόθεση ότι το τερματικό να έχει δηλωθεί κανονικά στην ΑΑΔΕ και να αποστέλλει τα απαιτούμενα στοιχεία συναλλαγών στα ηλεκτρονικά συστήματα της φορολογικής διοίκησης.
Σε περιπτώσεις παραβάσεων τα πρόστιμα είναι βαριά. Για μη συμμόρφωση με τις υποχρεώσεις εγκατάστασης και λειτουργίας POS προβλέπονται χρηματικές κυρώσεις, ενώ η μη διασύνδεση με τις ταμειακές μηχανές μπορεί να επιφέρει πρόστιμα που φτάνουν έως και τις 20.000 ευρώ ανάλογα με το καθεστώς τήρησης βιβλίων της επιχείρησης.
Αντίστοιχα, σημαντικές κυρώσεις προβλέπονται και για παρόχους υπηρεσιών πληρωμών που δεν τηρούν το ισχύον κανονιστικό πλαίσιο.
Source: OT
