Tax Office inspecting businesses in Corfu Town
CORFU. Checks will also be carried out in tourist areas.
A team from the Tax Office and the Social Security Institution (EFKA) carried out checks at the weekend in food and beverage businesses in Corfu Town.
The Independent Authority for Public Revenue (AADE), in a special circular, asked its employees to support the Tax Offices with human resources at this time, in tourist areas and services, particularly regarding the issuing of receipts.
Penalties
The inspectors will mainly check to see if the appropriate receipts are being issued at catering businesses, café-bars, rented accommodation, vehicle rental firms etc. If it is found that receipts are not being issued, a fine will be imposed equal to 50% of the tax included in the receipt. The fine cannot be lower than 250 Euros for each business inspected that keeps single-entry books and 500 Euros for the ones that keep double-entry books.
If a business is found not to be issuing receipts within 5 years of the violation, a fine will be imposed equal to 100% of the tax included in the receipt. The fine cannot be lower than 500 Euros for each business inspected that keeps single-entry books and 1000 Euros for the ones that keep double-entry books.
If there is a new violation within 5 years of the first one, the fine is 200% of the tax included in the receipt with a minimum of 1,000 Euros for single-entry and 2,000 Euros for double-entry books.
If it is found that at least 10 receipts have not been issued or the value of the non-issued receipts is more than 500 Euros, then there is an additional penalty of a 48-hour closure of the business. If the violation recurs, then a 10-day closure of the business will be imposed.
There are also heavy penalties for the manipulation of cash register software falsification – ranging from 5,000 to 20,000 Euros.
