Tax Updates: March 13th 2024

The Independent Authority for Public Revenue (AADE) recently issued Decisions A.1034/2024 and A.1035/2024, which refer to the extension of the deadline within which businesses should integrate their POS terminals with cash registers and the deadline for the replacement of tax spoolers (EAFDSS). More specifically:

According to A.1034/2024 for the replacement of tax spoolers (EAFDSS):

• Until 30.04.2024, all entities which issue their accounting records with the use of tax spoolers (EAFDSS) or have tax spoolers in their possession, should stop using them (and submit a relevant declaration for the permanent interruption of their use) and replace them, as from 01.05.2024 and onwards, with other types of tax devices or use an e-invoicing Service Provider for issuing B2C sale receipts.
• Until 30.06.2024, all food and beverage businesses operating with table service which issue accounting records via standard cash registers according to POL.1022/2012, should permanently stop using them, and as of 01.07.2024 and onwards they should use special tax devices for restaurants (FHMAS for Restaurants or FTM for Restaurants or ADHME for restaurants) or use an e-invoicing Service Provider for issuing B2C sale receipts.
• As of 01.05.2024 and onwards, all food and beverage businesses operating with table service which issue accounting records via tax spoolers (EAFDSS), should stop using them and replace them with special tax devices for restaurants (FHMAS for Restaurants or FTM for Restaurants or ADHME for restaurants) or use an e-invoicing Service Provider for issuing B2C sale receipts.
   

According to Α.1035/2024 for the integration of cash registers with POS:

• Businesses, which have the obligation to use EFT/POS and other card payment, as well as those who have the obligation to use cash registers, should proceed to all necessary actions for the upgrade of their cash register systems and their integration with POS until: 
• 31.03.2024: for businesses that are integrated according to the protocol introduced by A.1098/2022 (Cash Registers (FTM). This deadline may be extended by one calendar month (i.e. until 30.04.2024) if it was not possible to arrange until 31.03.2024 an appointment with the POS provider and/or the ERP provider for the completion of the integration and on condition that the scheduled appointment has already been notified via “myAADE” within April 2024.  
• 30.04.2024: for businesses that wish to replace their cash register system with an All in One Cash Register/POS) and notify their intention via “myAADE” until 15.03.2024 at the latest.  
• 31.05.2024: for businesses that are integrated according to the protocol introduced by A.1155/2023 (EPR). This deadline may be extended by one calendar month (i.e. until 30.06.2024) if it was not possible to arrange until 31.05.2024 an appointment with the POS provider and/or the ERP provider for the completion of the integration and on condition that the scheduled appointment has already been notified via “myAADE” within June 2024.
• 31.10.2024: for businesses that have integrated their cash registers with the card payment means that they hold, but the integration is not perfectly in line with the protocols introduced by A.1098/2022 or Α.1155/2023 respectively, though it does not allow to insert freely an amount to the payment means, and on condition that AADE has been notified accordingly by the payment providers until 29.02.2024.

Finally, it is clarified that businesses operating seasonally, which are not in operation from 29.02.2024 until the above deadlines respectively, should use exclusively cash registers and card payment means that have been integrated in time and properly (in line with the relevant protocols of Α.1098/2022 and Α.1155/2023) at the first day that they restart their operation.