Starting August 1st, companies focus they will be required to use Supervisor Electronic Restaurant Addition and Marking Mechanism (FIMAS) or restaurant cash register or fiscal printers (ADIME) for issuing receipts.
The obligation concerns fully transformed mass catering businesses (full meals), i.e. businesses that have food prepared with many and complex manipulations in their own business or food coming from other legally operating businesses, offer a full service from waiters to individual customers sitting at tables (including counters or private areas) and operate with specific KADs. This category mainly includes restaurants, steakhouses, fish taverns, taverns, ouzo bars, beer bars, snack bars, traditional cafés with preparation rooms, arrow shops and pizzerias.
The exceptions
Based on your commander’s decision Independent Public Revenue Authority (AADE)Giorgos Pitsilis, from the obligation to install FIMAS and VAT are exempt:
• Catering companies operating in towns with a population of up to 500 inhabitants and on islands with a population of less than 3,100 inhabitants, according to the latest census, except places considered to be touristic.
• Take-away, delivery, self-service transactions, as the company does not monitor “open tables” during these transactions.
• Companies that until July 6, 2024 used EAFDSS, that is, Secure Special Tax Regime devices for Document Marking that have been used for years (and send orders from tables to the kitchen and to the Cashier), as they received a special extension until November 30.
The remaining catering establishments, which operate with KAD of categories 56.10 and 56.2 but do not provide service services, are authorized (but not obliged), for the issuing of their documents, to use the FIMAS restaurant or the FTM Restaurant or the ADIME Restaurant or the Electronic Service Provider. retail sales data for issuing services.
The KAD
Suppliers who are required to use FIMA or FTM or ADIME from a restaurant or supplier as of August 1st are the following:
56.10.11 : Catering services with full restaurant service
56.10.11.02 : Restaurant services within a dormitory hotel
56.10.11.03: Services of providing meals in a restaurant, tavern, fish tavern, steakhouse, with live music by an orchestra of at least three instruments, (subject to the decision of the Minister of Economy and Finance under data 1059176/625/POL.1087/2003 (B’ 932), as applicable on each occasion), with provision of service
56.10.11.04: Services of providing meals in a restaurant, tavern, fishmonger’s shop, steakhouse, without live music or with an orchestra of less than three instruments (which is not covered by the decision of the Minister of Economy under data 1059176/625/POL.1087/2003 (B’ 932) and Finance, as applicable each time), with catering provided
56.10.11.05: Meal provision services in a fast-food restaurant, with service
56.10.11.06 : Entertainment center – catering services in secular taverns
56.10.11.07 : Catering services of a wine restaurant or winery (family business, without staff)
56.10.11.08: Meal service in pizzeria, with service
56.10.11.09 : Catering services in barbecue restaurants – kebab shops, with service
56.10.11.10: Services providing meals and drinks of ouzo, mezedo, tsipouradi, beer bar with service
56.10.11.11: Meal and beverage provision services in snack bars, with service provision.