The decision was made due to the need to discontinue the use of simple FIMs identified in the statements below pee. 1220/2012 Resolution of Catering entities operating with table service and the definition of the corresponding obligation to use by the above-mentioned entities, the FIMAS restaurant, the FTM restaurant and the ADIME restaurant, in order to ensure the release of retail sales data through the order using the “open tables” system as well as the secure transmission of data to the FIM Information System (IS), in accordance with the provisions of Resolution A .1173/2022 for AADE governors.
In detail, the decision states the following:
Article 1
Withdrawing from use and permanent discontinuance of the EAFDSSS Special Tax Safe Items
Entities that issue their accounting statements using the EAFDSSS system, In accordance with the provisions of the decision of the Deputy Minister of Finance under the reference POL.1220 / 2012 (Β ‘3517) or they are the owners, Discontinue use until 31.10.2023 They must submit a statement of their final suspension, subject to the last paragraph of Article 4 of this law.
Article 2
Cease the use of Simple Electronic Tax Mechanisms (FEM) by entities working with the Schedule Service.
Table-to-table catering entities release their accounting data using a simple bottom-data FIM POL.1220 / 2012 from the decision of the Deputy Minister of Finance to stop its use Until 06.30.2024, subject to the last paragraph of Article 4 of this Code.
Article 3
Obligation to use the restaurant’s reputation, restaurant value-added tax, ADIME restaurant
1. Catering entities operating table service and issue their accounting statements using EAFDSSS from 01.11.2023 Going forward, they are required to use a FIMAS restaurant, a VAT restaurant, or an ADIME restaurant that meets the technical specifications set forth in Section A.1173/2022.
2. Supplying the entities operating with the schedule service and issuing their accounting data using From simple fimfrom 01.07.2024 And from now on, they have to stick to use reputation A restaurant, FTM restaurant, or ADIME restaurant that meets the technical specifications set forth in Section A.1173/2022.
Article 4
Withdrawal – suspension procedures
The declaration of the final moratorium on Article 1 of this Act is submitted to the information system of the FHM through the AADE electronic portal (Form D13), as long as the last daily traffic bulletin “G” has been issued recently, i.e. within the last ten (10) days.
As an exception to the above paragraph, a discontinuation declaration must be submitted to the appropriate DOY, by entities that issue their accounting statements using EAFDSSS in the following cases:
1. Late declaration of discontinuance or loss of FIM.
2. The latest daily traffic bulletin “G” shall bear a date six (6) months prior to the date of issuance of the technical damage report, which shall be submitted together with the above bulletin and the declaration of discontinuance due to damage.
In the event of a FIM failure, and so long as the last issued daily traffic bulletin G is dated within the preceding six (6) months from the date the technical failure report was issued, a discontinuation declaration due to failure is served by the company holding the FIM’s fitness license or the FIM’s technical support license, on behalf of fim owner.
The FIM permanent stop codes are as follows:
23 – stopped due to full memory
41 – FIM withdrawal
10- Self-delivery due to work stoppage
24 – Termination due to death
38 – Incompatibility with decimals of value-added tax rates
25 – Suspension due to lack of tax memory.
The procedure for withdrawal and final discontinuance of Section 1 or discontinuation of use of Section 2 of this document, shall be performed by the Obligated Entities, after completion of approval of FIM suitability licenses from at least four (4) different manufacturers, as the case may be.
See the decision in the center’s tax file
The AADE press release is also relevant:
Athens, July 13, 2023
AADE: Definitive discontinuation of outdated and inadequate electronic tax mechanisms
In order to update the systems for issuing receipts and to ensure the accuracy of the data sent to the AADE, by Resolution A.1073/2023 of the Governor of the AADE, the obligation to withdraw from use was established and the final discontinuation of EAFDSSS (Secure Item Differentiation Special Tax Provisions) for all businesses and the discontinuation of the use of Simple Electronic Tax Mechanisms (ETM) for catering entities that work with the table service.
More specifically:
• Until 31.10.2023, all companies that release their accounting statements using EAFDSS will cease using it and will be required to submit their final discontinuation statement.
• Until 30.06.2024, in particular catering companies that work with table service and issue receipts using simple FIMs, stop using them and commit to replacing them with one of the special taxation mechanisms provided for in the above decision. Alternatively, they may choose to issue receipts through an electronic invoicing provider, following the imminent determination of relevant special operating specifications by a joint decision of the Deputy Minister of Finance and Governor of AADE.
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