July 24, 2024

Athens News

News in English from Greece

IRIS: large fine for freelancers who did not activate it before June 30

Freelancers who do not activate the IRIS direct payment system by June 30 will be fined €1,500 from July 1.

In addition, those who do not declare their business account to the Independent Directorate of State Revenue (AADE) will be subject to an additional administrative fine of €1,000.

The Ministry of Finance, according to ERT, is sending an “ultimatum” to approximately 600,000 professionals, declaring that there will be no extension of the deadline and announcing the gradual expansion of IRIS to all enterprises by March 2025, which will radically change the “map” of fees in the market.

The relevant audit services, having received data from banks, will begin inspections from July 1 in order to identify violators. In addition, in the event of complaints from citizens regarding the failure of professionals to accept payments through IRIS, the competent authorities will report them to the AADE and the General Secretariat for Tax Policy to be taken into account when planning and conducting audits within their jurisdiction.

The legislative basis for the functioning of the new payment system is clear: pPayers accept payment instruments using payment cards and payment instruments using direct account-to-account services, such as the IRIS online payment service, if they provide services to consumers or operate with Activity Code Numbers (ACNs) included in the appropriate list of payees

The following are excluded from the list of payment recipients:

  • Visually impaired individuals with a disability rating of 80% or greater.
  • Vending machines (vending machines) until 12/31/2024.
  • The competent control authorities are the Interdepartmental Market Control Department (DII.MEA) of the Ministry of Development and the competent control services of the country's regions.
  • The services of the General Secretariat of Tax Policy and the Independent Directorate of State Revenue (AADE), if, as part of the controls carried out in accordance with their responsibilities, they detect a violation, fill out and send the corresponding control report to the competent authorities to confirm the fact of the violation and impose a fine.
  • The competent authorities shall create inspection teams consisting of at least two officials.
  • Recipients of payments, within one month from the date of commencement of activity, electronically register one or more business accounts on the AADC website (www.aade.gr), using credentials available to users of all AADC electronic services.
  • The business account must accept transactions made through electronic means of payment, such as, but not limited to, card payment instruments, direct debit orders, credit transfers, standing orders and cash transactions. Transactions carried out through a business account must relate solely to the debtor's commercial, business or professional activities.
  • Declaration of the same business account by different payees is not permitted and AADC will deactivate these accounts.
  • A person who does not connect to IRIS is subject to an administrative fine of 1,500 euros. The decision to impose an administrative fine in accordance with this regulation is subject to appeal within 30 days from the date of notification, which may be submitted to the Secretary General of Trade, if administrative sanctions were issued by the Inter-Ministerial Market Control Unit (IMCU) of the Ministry of Development, and to the Secretary of the Decentralized Administration, in region in which the violation was detected, in all other cases. The decision on the appeal must be made within thirty days from the date of filing the appeal.

The amount of the imposed administrative fine is halved if:

  • The responsible person will pay the fine within thirty days from the date of notification of the relevant act and in any case before filing the complaint. Such payment entails an automatic waiver by the responsible person of any right to challenge or protest the act of imposing a fine.
  • The debtor, within thirty days from the date of filing the complaint or conducting the inspection, will submit to the competent authority a document confirming the use of the terminal for accepting payment cards, card payment instruments and means of payment through direct payment services from account to account.

Source link

Verified by MonsterInsights