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Financial penalties after the introduction of KSeF The introduction of financial penalties in connection with the introduction of the KSeF arouses many emotions among entrepreneurs. Attention! The head of the tax office will be able, by way of a decision, to impose on the entrepreneur a fine of up to % of the amount of tax shown on the invoice, and in the case of an invoice without tax shown - a fine of up to . % of the total amount of the receivable shown on that invoice.
The imposition of fines will cover situations that are listed exhaustively in the Act: Failure philippines photo editor to issue an invoice to KSeF despite such an obligation. Issuing an invoice that is inconsistent with the provided template during a KSeF failure and in offline mode. Failure to meet the deadlines for sending invoices issued during a failure and offline to KSeF. As can be read in the justification to the amending Act, when imposing an administrative fine, the head of the tax office will take into account factors such.
As circumstances of violation of law, frequency of failure to fulfill obligations in the past, previous punishment for the same behavior, the degree of contribution of the party, actions taken by the party voluntarily to avoid the consequences of violating the law, the amount of benefit that the party achieved, in the case of a natural person, the personal conditions of the party on whom the administrative fine is imposed. If the violation of law occurred as a result of force majeure, the tax authority will also be able to waive the imposition of a penalty. Financial penalties are to be imposed six months after the introduction of the mandatory KSeF into force When will KSeF be mandatory? The introduction of mandatory KSeF is fast approaching.
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發表於 2023-10-8 18:17:48