POS and cash-register interconnection in Greece (ΦΗΜ)
The core obligation
businesses must interconnect their EFT/POS card terminals with either a certified fiscal device (ΦΗΜ — Φορολογικός Ηλεκτρονικός Μηχανισμός) or certified e-invoicing software, so that card transactions are reported to AADE in real time and reconciled with the receipt. The framework comes from AADE decisions A.1098/2022 (ΦΕΚ Β’ 3940) and A.1155/2023 (ΦΕΚ Β’ 5992, 9 October 2023), amended by A.1102/2024, which set the scope, timing and technical procedure for interconnecting EFT/POS terminals with cash-register / fiscal systems (ΦΗΜ) and AADE.
This is already in force
unlike B2B e-invoicing (which phases in through 2026–2027), the POS / cash-register interconnection is an operational obligation that already applies. Do not read the 2026 e-invoicing dates as POS-interconnection deadlines — they are different regimes.
Who is affected, and the exemptions
it applies to all payment instruments, unless the business trades exclusively wholesale or falls under specific older exemptions and doesn’t use a ΦΗΜ. Accommodation services (hotels) are explicitly ΦΗΜ-exempt — they may issue invoices via certified software instead and need not interconnect a POS with a ΦΗΜ (card payments are still recorded and reported to myDATA).
The POS Registry (Μητρώο POS)
AADE maintains a POS Registry on the myAADE portal, auto-populated from data fed by acquirers and payment providers. A business can view and correct its POS data and file change declarations there — worth checking that your registered terminals match reality.
Related 2025 changes
handwritten receipts were abolished for dozens of professional categories (they must now issue digital receipts with real-time myDATA reporting); new POS-related document types (a POS Collection Receipt and a POS Return Receipt) were introduced; and business cessation now requires a digital process that verifies all fiscal devices and POS are deactivated before legal closure.
Enforcement posture
AADE has shifted toward data-driven risk analysis rather than random inspections, focusing on cash-prone retail and running electronic cross-checks across EFT/POS, IRIS, cash registers and myDATA. The reported flows are compared against each other.
Foreigner lens
the obligation tracks the business activity, not the owner’s nationality. A retailer setting up should budget for a compliant ΦΗΜ-or-certified-software + interconnected POS stack from day one — see IRIS is mandatory for businesses, which is a parallel acceptance obligation.
How to stay compliant
ensure your POS is interconnected with a certified ΦΗΜ or certified software, check your entries in the myAADE POS Registry, and use digital receipts reporting to myDATA. If you’re in hospitality, confirm how the ΦΗΜ exemption applies to your setup. Because this area has had several 2024–2025 changes, verify your specific obligations with AADE or your provider.
Related
fiscalization overview · B2B e-invoicing · myDATA · IRIS is mandatory for businesses
This is general information, not tax or compliance advice. Fiscalization rules change frequently — confirm your obligations against AADE (aade.gr) and your certified provider. WTP Finance is informational only.