With article 173 of the new bill submitted to the Parliament, provisions are proposed with the sanctions for the non-transmission of data on retail sales, issued through the Tax Electronic Mechanism (FEM) and it is provided that, from 1.10.2022, in the event of non-transmission of the data, i.e. summaries of issued retail revenue documents, which are transmitted to the digital platform myDATA through the Information System of Tax Electronic Mechanisms (ESEND) of A.A.D.E (esend), the liable entity shall be subject to the prescribed fine on a case-by-case basis. With the article 174of the same bill and based on what is mentioned in article 173, a provision is proposed for the suspension of the operation of a professional establishment: – For forty-eight (48) hours, if it is established that the non-transmission to the Information System of Tax Electronic Mechanisms (FIM) of AADE, in addition to the ten (10) details of retail sales that have been issued through the Tax Electronic Mechanism ( FIM), or, regardless of their number, that the untransmitted value of the goods or services exceeds five hundred (500) euros, – For ninety-six (96) hours, if, within the same or the following tax year from the establishment of the above violations, it is established again, by the same partial on-site control, that the non-transmission to the Information System (FIM) of AADE at least three (3) details of retail sales that have been issued through FIM, regardless of their value. (article 174). Rational statement of article 173 The proposed regulation seeks to institute sanctions that refer to the non-transmission of retail sales data to the Information System F.H.M. of A.A.D.E. which are issued through the Fiscal Electronic Mechanism (F.H.M.), or the electronic transmission of these to the myDATA digital platform, in accordance with the provisions of article 12 of 4308/2014 and of Article 15A of Law 4174/2013. Proposed provision of article 173 Article 173 Sanctions for the non-transmission of retail sales data, issued through the Tax Electronic Mechanism (F.H.M.). – Addition of Article 54H to Law 4174/2013 1. In the Tax Procedure Code (law 4174/2013, A’170 ) article 54H is added as follows: “Article 54H Sanctions for the non-transmission of retail sales data, issued through the Tax Electronic Mechanism (F.H.M.) 1.In case of non-transmission of the data, according to article 15A, that is, of the summaries of issued retail income documents, which are transmitted to the digital platform “myDATA” through the Information System of Tax Electronic Mechanisms (FIM) of the Independent Public Revenue Authority (AADE), it is imposed to the obliged entity: a) In the case of transactions subject to VAT, a fine equal to fifty percent (50%) of the VAT. which is written on each undelivered item. This fine cannot be lower, cumulatively per tax audit, of two hundred and fifty (250) euros, if the entity is obliged to observe a simple accounting system and five hundred (500) euros, if the entity is obliged to observe a double accounting system. b) In case of transactions that are not subject to VAT, a fine of five hundred (500) euros per tax audit, if the taxpayer is obliged to observe a simple accounting system, and one thousand (1,000) euros, per tax control, if the taxpayer is obliged to observe a double-entry bookkeeping system.2.In case of each subsequent violation of the same that is found, in the context of a subsequent audit within five years from the issuance of the initial act, a fine equal to twice the amount of the prescribed fine of par. 1 is imposed.3. By decision of the Governor of AADE, every more specific issue and detail for the implementation of this article may be determined.” 2. Article 54H of Law 4174/2013 is valid from 1 10.2022 and covers violations committed from this date onwards. 3. Para. . 1 of article 54 of n. 4174/2013 is repealed. 4. In paragraph a of para . 2 of Article 54 of Law 4174/2013 the words “and i” are deleted . Proposed provision article 174 Article 174 Subduction of the non-transmission of retail sales data issued through the Tax Electronic Mechanism (FIM ) in the sanctions of par. 1 of article 13A of law 2523/1997</a > – Amendment of par. 1 of article 13 A of the law 2523/1997 1. Paragraph 1 of article 13 A of the law 2523/1997 (A’ 179) a) is amended aa) in the first paragraph by the addition of the violation that constitutes the non-transmission of retail sales information to the Information System of Tax Electronic Mechanisms (FIM) of the Independent Public Revenue Authority, ab) in the second paragraph by the addition of the recidivism, b) legal and technical improvements occur and para. 1 is formulated as follows: “1. If, from the same partial on-site tax audit, it is established either (a) the non-issuance or, in the sense of the Tax Procedure Code, the inaccurate issuance of more than ten (10) prescribed sales documents, or, regardless of the number of them, that the value of the goods or services for which no sales document was issued or it was issued inaccurately exceeds five hundred (500) euros or (b) the non-transmission to the Information System of Tax Electronic Mechanisms of the Independent Public Revenue Authority (AADE), in addition to the ten (10) retail sales items that have been issued through the Tax Electronic Mechanism (FEM), or, regardless of the number of them, that the untransmitted value of the goods or services exceeds five hundred ( 500) euros, is immediately suspended for forty-eight (48) hours, the operation of the professional establishment in which the audit was carried out. If, within the same or the following fiscal year from the detection of the above-mentioned violations, the same partial on-site inspection re-establishes the non-issue or inaccurate issuance of at least three (3) sales documents or the non-transmission to the Information System (FIM) of AADE of at least three (3) retail sales items that have been issued through FIM, regardless of their value, in the same or another professional establishment of the debtor, the operation of the professional establishment in which the audit was carried out is immediately suspended for ninety-six (96) hours. In each subsequent finding by the same partial on-site inspection of the violations of the previous paragraph within two (2) fiscal years from their finding in any professional establishment of the debtor, the operation of the professional establishment in which the control was carried out is immediately suspended for ten (10) days.” 2. Paragraph 1 applies to violations committed after the entry into force of Article 54H of the law 4174/2013 (A’ 170) and hereafter.