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Amendment of the decision of the Secretary General of Public Revenue, ref. POL.1068/24.03.2015, “Procedures for approval and revocation of F.I.M.. Obligations of holders of a license for the suitability of Tax Electronic Mechanisms (F.I.M.), F.I.M. sellers, certified F.I.M. technicians, F.I.M. holders – users” (B’ 497).

Amendment of the decision of the Secretary General of Public Revenue, ref. POL.1068/24.03.2015, “Procedures for approval and revocation of F.I.M.. Obligations of holders of a license for the suitability of Tax Electronic Mechanisms (F.I.M.), F.I.M. sellers, certified F.I.M. technicians, F.I.M. holders – users” (B’ 497).

Summary of decision

A) SUBJECT
Amendment to the decision of the Secretary General of Public Revenue under reference POL.1068/24.03.2015 “Procedures for approval and revocation of FIM. Obligations of holders of a license for the suitability of Tax Electronic Mechanisms (FIM), FIM sellers, certified FIM technicians, FIM holders – users”. (Β΄497)”

B) CONTENT
The Decision in question defines a procedure for revoking the PHE suitability permit, which the entities of article 1 of law 4308/2014 with headquarters or permanent establishment in Greece and whose object of activity is the import, manufacture and marketing of PHE in case of serious violations of their obligations.

C) SCOPE
• The entities of article 1 of law 4308/2014, importers/manufacturers/resellers of F.H.M., holders of F.H.M. suitability and technical support licenses
• Obliged entities, in use of F.H.M., of article 1 of law 4308/2014
• Audit Services of the AADE