- AADE Circular E.2044/2026 clarifies penalties for violations involving fiscal electronic mechanisms such as cash registers, tax memories, and electronic records.
- Late filing of declarations for acquisition, modification, shutdown, or withdrawal of a fiscal device made on or after Sept. 16, 2024, carries a fixed €500 fine; if no declaration is filed at all, the fine is €500 per device.
- For older violations, lower penalties may apply, including €100 in many cases between 2016 and Sept. 15, 2024; the violation date is either the late filing date or the missed deadline.
- Failing to preserve a fiscal device or related records can trigger a €2,500 fine if reported before an audit, while audit-discovered cases may face harsher separate penalties.
- The circular also explains limitation periods and stresses timely declarations and secure retention of fiscal equipment and records.
Source: fiscal-requirements.com
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.
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