How does it work and what are the penalties

What is an electronic receipt? What are the expected penalties? For about three years, electronic receipt has been mandatory and the penalties for late or deleted data transmission have recently been changed. Let’s see together what’s new in this regard.

the electronic receipt It consists in storing and transferring fees to holders Purchase tax She works in retail. Compulsory voucher was gradually introduced from July 2019 and from 2021 the rules on Penalties In the event of a delay in data transmission or deletion.

Let’s see together what an electronic receipt consists of and what it is for Penalties.

Electronic Receipt 2023: What is it about?

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the electronic receipt is the obligation to save and transfer the charges contemplated for i holders Purchase tax She works in retail. The electronic receipt officially entered into force on January 1, 2020, and aims to combat the phenomenon of tax evasion and support the obligation of electronic invoices that began on January 1, 2019 for all registered VAT holders.

In order to be able to store and transmit electronic receipt data, merchants are obliged to equip themselves Electronic cash registersOtherwise, it is possible to take advantage of the data transmission procedure provided by the Revenue Agency free of charge, but it is only suitable for merchants who carry out operations on a reduced daily frequency.

Electronic Receipt 2023: Fines

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The most important changes to the legislation in Penalties For those who do not comply with the commitment they came up with Budget Law 2021.

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In particular, for violations related to the remote storage or transmission of daily fee data, the penalty 90% of the tax For failed or delayed storage or transmission of data, or for storage and transmission with incomplete or incorrect data. There is also a fine 100 euros To send in case of official offenses, which do not affect the correct payment of tax, and a minor penalty Suspension of permission to practice the activity In the event of four violations occurring on different days over a period of 5 years.

The 2021 Budget Law amended the penalties imposed onObligation to obtain an electronic cash register. expected fine 90% In the event of failure or irregularity in the work of electronic cashbooks and penalties From 250 to 2000 euros For not requesting intervention to maintain the electronic recorder or deleting the periodic verification. There is also a penalty From 1,000 to 4,000 euros For failure to install e-recorder From 3,000 to 12,000 euros In case of tampering, with the possibility of suspending the permission to practice the activity in the building designated for it in case of repeating the violation.

Thelma Binder

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