- The draft law “Measures to combat tax evasion” includes provisions regarding myDATA and imposes fines for violations of the obligation to electronically transmit data.
- Article 7 of the Tax Procedure Code introduces penalties for violations of the obligation to electronically transmit data to the Independent Authority for Public Revenue.
- The penalties include fines for failure to transmit or late transmission of accounting data, fines for failure to transmit payroll and other financial records, fines for inaccurate transmission of summary documents, fines for failure to transmit digital transport documents, and fines for failure to transmit other receipts, returns, or orders.
- The fines range from 100 euros to 500 euros per violation, depending on the type of violation and the frequency of offenses.
- The fines can be doubled or quadrupled for repeat offenses within a five-year period.
- The Independent Authority for Public Revenue may publish the information of entities that commit violations.
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.