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The “construction” of myDATA fines

  • The main topic of discussion is the tax bill and the fines it creates.
  • The final version of the bill is expected to have improvements, particularly regarding the calculation of individual business income.
  • Some provisions in the bill are poorly drafted, such as the one regarding fines for cash transactions.
  • There was an error in the drafting of the bill regarding fines for late VAT and withholding tax declarations, but the provision will still apply.
  • The bill includes provisions aimed at reducing court congestion and the workload of the tax administration.
  • One provision limits the deduction of VAT and expenses from income without modifying the VAT code.
  • The fines for non-compliance with myDATA requirements are also addressed in the bill.
  • The bill separates fines into fines for non-transmission and fines for late transmission of 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.


VAT news
VAT news