The Habitual Exporter “risks” a Penalty of 100% VAT if he Receives a Non-Taxable Invoice

The habitual exporter who receives a non-taxable invoice, within the limit of its available ceiling, but of an amount higher than the declaration of intent issued to the supplier, will be exposed to a penalty equal to 100 percent of the tax – with a minimum of 250 euros – if he does not regularize it within the terms and in the manner provided.