- The circular E.2049/2023 of the AADE clarifies the imposition of sanctions for issuing retail sales information with an incorrect VAT rate or not issuing a special element of self-delivery of goods or self-use of services.
- The mandatory content of retail sales data must include an indication of the applicable VAT rate and gross sales value.
- The tax data indicating a transaction value lower than the actual value is considered inaccurate.
- Fines are imposed for non-issuance or issuance of an inaccurate item.
- The special element of self-delivery of goods or self-use of services is not a sales document and does not have the conceptual elements of sale.
- Sanctions are provided for the suspension of business establishments for non-issuance or inaccurate issuance of sales documents above a certain number or value.
- Fines and sanctions are not imposed for issuing retail sales data with an incorrect VAT rate or non-issuance of a special element of self-delivery of goods or self-use of services.
Source Taxheaven
