Heavy “bells” that reach up to 100,000 euros provide for the provisions ofby tax bill consultation for those who do not transmit or transmit late data on income and expenses to the myDATA platform. Also, the AADE may make public the details of repeat business and do not transmit data within the specified deadlines.
The measure has already provoked strong reactions from accountants and professionals who request correction of the provision, as they point out the myDATA platform has serious problemswhile “the potential imposition of fines of up to 100,000 euros per year from unintentional mistakes is a very high price for all very small, small and even medium-sized businesses and therefore disproportionate in relation to their financial capabilities”.
In fact, the penalties are high even in cases where, while the tax item, receipt or invoice was issued normally, it will not be forwarded to myDATA on time.
Specifically, article 7 of the bill amends the relevant provisions of the Tax Procedure Code and to an entity that violates the obligation of electronic data transmission to the AADE, by failing to transmit or transmitting late the data of the issued accounting records the following sanctions are imposed:
– If, as an issuer, it does not transmit summaries of issued documents invoicing revenue, self-invoicing expenses, titles of ownership and accounting data issued pursuant to special tax provisions, is penalized with a fine equal to 10% of the net value of each untransmitted item, which cannot exceed 250 euros on a daily basis and 100,000 euros per tax year.
– If it does not transmit data relating to payroll, depreciation and other income and expense adjustment entries for the purposes of determining the accounting and tax result or does not transmit, as an invoicing issuer or as a self-invoicing receiver, income data classifications, with the result that these classifications are not included in the relevant income tax return , a fine of 250 euros per tax year is imposed on him for each violation, as long as he is obliged to observe a simple accounting system, and a fine of 500 euros per tax year for each violation, as long as he is obliged to observe a double-graph accounting system.
– If he transmits as an issuer a summary of an issued documentafter transmission of omission or deviation by the recipient, if the original value transmitted is less than the actual value, a penalty equal to 5% of the net value of each item not transmitted.
– If it does not transmit digital traffic documentsthe fine amounts to 100 euros for each violation of non-transmission, which cannot exceed 500 euros on a daily basis and 20,000 euros per fiscal year.
– If he does not forward other documents collection, return or order, a fine of 100 euros is imposed for each violation of non-transmission.
– No fine is imposed if the income document with which the other collection documents are related has been issued before each tax audit.
– In the event of overdue transmission violations of the above data, a fine equal to 50% of the corresponding fine provided for in case of non-transmission is imposed.
Suspects
If the same violation is committed within five (5) years from the notification of the act imposing a fine, the fines are doubled and for each new same violation within the five years they are quadrupled and up to the limit of 100,000 euros per tax year.
Source: newsbeast.gr
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