How is it now?
As of October 1, 2020, the new electronic structure of SAF-T with declaration became effective for VAT taxpayers. The tax obligation provides for electronic submission of VAT settlements in one file, which simultaneously includes two structures – the declaration and the record parts. It means that a taxpayer who is correcting VAT settlement – at the same time, within the framework of one conduct, may file a correction only of the recording part or only of the declaration part, or the recording and declaration parts jointly.
In connection with the change of the manner of VAT reporting, the legislator has also added new regulations to the Penal Fiscal Code Act (hereinafter: “PFC”). Article 61a of the PFC, which was added, brought about quite a revolution approach because it meant that corrections related to the recording part of SAF-T with declaration files were made punishable by a fine. This results from the fact that in the light of the regulations it constitutes a tax ledger, and a tax ledger maintained in a defective manner is subject to a penalty pursuant to article 61a of the PFC. Corrections submitted both in terms of the record and the declaration part should be interpreted in a similar way. A correction covering only the declarative part does not require filing a voluntary disclosure to avoid a financial penalty, as only such a situation is covered by the scope of regulation of article 16a of the PFC, in the wording currently in force, before January 1, 2022).
Therefore, the lack of consistency in the consequences of non-criminalisation of declarations and records, arising from article 16a of the PFC, has been the subject of numerous doubts.
Source: asbtaxblog.com
