Different fines depending on the breaches

Failure to issue electronic invoices

Previously set at €15, the amount of the fine applied to the taxable person not issuing an electronic invoice now amounts to €50 per invoice (total fines in the same calendar year must not exceed €15,000).

Failure or failure to use an authorized platform to receive electronic invoices

For this type of non-compliance, the Finance Act states that the taxable person will be required to comply with it in a 3 months delay.

If the taxable person is still not in compliance on expiry of that period, a fine of €500 shall be pronounced against him. A new period of formal notice for 3 months applies. If the breach persists, a fine of €1,000 will be applied.

A new fine of €1,000 will be incurred every three months until the situation is regularized.

Non-transmission of transaction and payment data

If the taxable person does not comply with the obligations relating to the transmission of transaction and payment data to the administration, a fine of €500 (instead of €250) per transmission will now apply (total fines applied for the same calendar year cannot exceed €15,000).

This penalty also applies to the transmission of information on the payment of transactions falling within the category of supply of services.

As regards these penalties, the Finance Act specifies that they are not applicable « in the case of a first offense committed during the current calendar year and the three preceding years if the offense was repaired spontaneously or within thirty days of a first request from the administration ».