In July and August, the Tax Department will proceed with a barrage of sweeping inspections of businesses in coastal areas, as part of the measures included in the tax reform to deal with tax evasion.
At the center of the taxpayers will be businesses that operate mainly during the summer months in areas with high tourist traffic, while those that violate the law will see their premises sealed until their owners comply.
The audits will move on two levels and will concern debts to the Tax Department, as well as the issuance of receipts. Under the new legal framework, which is in force from the 1st of next year, businesses, legal entities and individuals with tax debts over €20,000, as well as companies that do not issue receipts, will be temporarily locked.
Campaign for evidence
The campaign of the competent department will first begin with the issuance of receipts, with the checks being on-site and based on the model applied in the past in Greece. Already, the Tax Department has proceeded with the required planning and has drawn up a list of businesses that will be "hit". At the same time, the procedures and actions that will be implemented by the taxpayers were determined.
Taxpayers out of businesses
According to information from "F", Tax officials will be lurking outside businesses, randomly selecting customers who will exit them, asking them to present the receipts they received from the store, while also checking the products they bought. In case they find that the company did not issue relevant receipts or that they were not correct, then they will raid the company's premises, asking for the receipts to be provided.
At the same time, the competent officials will proceed to compare the data and receipts they will receive from businesses and customers. For the examination of the receipts, the tablets that have been provided to the competent department will also be used. In addition, the required adjustments and connections to the software of the Tax Department were made.
However, in case of non-issuance of a receipt, customers who bought products from businesses will not have any trouble with the Tax, as the responsibility will lie with the companies. According to the legislation, the measure of sealing the business will be activated in case of failure to issue invoices and receipts, as well as in the case of issuing inaccurate invoices and receipts. The measure will also apply in the event that taxpayers prevent taxpayers from carrying out checks on invoices and receipts.
List of 500 major debtors
The second goal of the department will be in the first phase 500 businesses that have tax debts of more than €1 million. These are, among others, betting companies, supermarkets, companies selling yachts and cars, etc. According to the new law, the measure of sealing businesses can be activated for legal entities with debts over €20,000
For both cases, taxpayers will issue three warnings to businesses, which will have 25 days to comply. Specifically, as soon as violations of the legislation are detected, either for receipts or for tax debts, the first warning will be given to businesses, which within ten days will have to take the required measures.
If they do not respond, they will be given a second notice with a time credit of another ten days, followed by a third notice of five days.
According to the law, if the business does not comply, its premises will be sealed. The stamping will stop when the taxpayers comply, with the issuance of a relevant certificate by the Tax Commissioner. When taxpayers continue to fail to comply, then the Registrar has the right to seal the company's premises for a period not exceeding 20 days.
It is noted that from 2027, businesses will be sealed in case of non-submission of tax returns, VAT returns and tax and contribution withholding declarations. This provision, although included in the law, has been frozen for a year, so that taxpayers have the opportunity to settle them.
