The self -employed at this point are more than accustomed to continuous tax changes, and the draft law on prevention and fight against fiscal fraud approved on October 13 was not going to be an exception.
The bill pursues two objectives. In the first place, pursue the VAT defaults avoiding increasing billing and persecution of double -use software that serve to carry a double accounting.
First, the Tax Agency understands that most cash payments are a way to avoid billing and thus avoid VAT payment. In this line the new bill establishes new limits for cash payment . That is, so far, the payment for cash entrepreneurs could not exceed the figure of 2500 euros, once the bill will be consolidated, the established limit will be . The translation of all this is that entrepreneurs must make practically all their payments to their suppliers through bank transfers thus leaving a fiscal footprint. However, there are certain exceptions such as the example of payments if they are customers, where the limit will remain 2500 euros in cash. In the case of individuals payments with fiscal domicile abroad, the limit will pass 5000 euros, going from the current 15,000 euros to 10,000 euros.
Failure to comply with all these standards will incur an administrative infraction to which both the subject he pays and the one who receives it will respond. Serious infraction will be considered any violation of these measures. The base of the sanction will be the amount of cash paid exceeding the limit of 2500 euros or failing 15000 euros.
Regarding the double -use softwares used to carry a double accounting, a official certificate issued by the Ministry of Finance will be established. The objective is double, on the one hand, reward and recognize good tax programs ; and on the other punish those that allow an accounting in B. Many of these programs, even allow you to issue tickets not yet being reflected in the official accounting. Causing the client himself to ignore that he is making a payment in B without knowing it.
The established sanction for those entrepreneurs who do not update their accounting systems by those who have an official certification could reach the 50000 euros .
All accounting programs that are affected by these circumstances:
- Allow different accounting under the terms of article 200.1.d) of this law
- allow not to reflect, totally or partially, the annotation of transactions made
- allow registering transactions other than the annotations made
- Allow to alter already registered transactions, breaching the applicable regulations
- They do not comply with the technical specifications that guarantee the integrity, conservation, accessibility, readability, traceability and inalterability of the records, as well as their legibility by the competent bodies of the Tax Administration, in the terms of article 29.2.J ) of this law
- They are not certified, being obliged to this by regulatory provision, the systems manufactured, produced or marketed ”
Do you want to know more about fiscal deductions for R&D? Our technical team can help you in info@verumasesores.com .
