Rules for sending the SAF-T of accounting / Fine Planned

Rules for sending the SAF-T of accounting / Fine Planned

In accordance with the SAF-T accounting rules, in terms of IRC, paragraph 3 of article 123 of the IRC Code, which will not allow delays in the execution of accounting for more than 90 days, counted from the last day of the month to that the operations respect.

A fine is also foreseen for the delay in carrying out the accounting, namely the respective records, for a period longer than that provided for in the tax law (90 days), when it is not punished as a crime or as a more serious offense, in the amount of between 250 euros and 5.000 euros (twice as much for collective persons), in accordance with paragraph 2 of article 121 of the General Regime of Tax Infractions.

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