- The Ministry of Finance has proposed a new law titled “Measures to combat tax evasion” which includes provisions for imposing sanctions and fines for non-compliance with the obligation to electronically transmit data.
- The new provision, Article 54IG, outlines the penalties for entities that fail to transmit or transmit data late to the Independent Authority for Public Revenue (AADE).
- The penalties include fines for not transmitting summaries of issued invoices, fines for not transmitting data related to payroll entries and other accounting records, fines for not transmitting digital transport documents, and fines for not transmitting other payment, refund, or order documents.
- The fines range from 100 euros to 500 euros per violation, depending on the type of violation and the type of accounting system used.
- If the same violation is committed within five years of a previous penalty, the fines are doubled or quadrupled, but they cannot exceed certain limits per fiscal year.
- The AADE has the authority to publish the information of entities that repeatedly violate the obligation to transmit data.
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.