released the deadline that applies to them freelancers to activate the IRIS direct payment system and register a business account to avoid heavy fines.
According to the data, of the approximately 750,000 professionals, 291,643 are already connected to the IRIS system while those who are not connected from July 1, 2024, risk a fine of 1,500 euros.
In addition, those professionals who do not register a business account will pay a fine of 1,000 euros.
Extension of IRIS
The Ministry of Finance plans to gradually expand IRIS to all businesses by March 2025.
Freelancers and self-employed people are obliged to accept direct payments without a card, by transferring funds directly to the beneficiary’s account.
Through the IRIS mobile banking service, professionals collect debts within seconds from their customers who make their payments knowing only the professional’s mobile phone number or VAT number, without know their IVAN.
In fact, to facilitate the customer, the professional can provide the mobile number or VAT number in the form of a QR code that can be scanned.
The controls
Regarding debtors and the control procedure, the current legislative regime provides the following:
- Payers accept payment card payment instruments and payment instruments with direct account-to-account payment services, such as the IRIS online payment service, as long as they provide services to consumer or operator with Activity Code Numbers (ACNs) included in the relevant list. Excludes visually impaired people with a disability rate of 80% or more and automatic product sales machines (vending machines) until 31.12.2024.
- The competent authorities for the implementation of controls are defined as the Interagency Market Control Unit (DMEA) of the Ministry of Development and the competent control services of the Regions of the country.
- The services of the General Secretariat of Tax Policy and the Independent Public Revenue Authority (AADE), if in the context of the audits they carry out based on their responsibilities, will establish an offense, complete and send a relevant audit report to the competent authorities for the certification of violations and imposition of fines.
- Competent authorities set control levels consisting of at least two employees.
- Electronic payers declare one or more business accounts on the AADE website (www.aade.gr) using the credentials that users have for all AADE online services, within a months from the start of the event.