A new tax crime sheet was introduced on 12th September 2013, aimed at streamlining fines enforced by tax agencies.
For non-issuance of tax papers like invoices, retail receipts, etc in respect of purchases or services rendered of up to €5,000, the new tax crime sheet figures fines of up to €1,200. From 1 January 2014, this fine will be raised to up to €2,500. For non-issuance of invoices or receipts for amounts over €5,000, the fine will be to 40% of the value of the transaction, or a lowest fine of €2,500, over the same periods, correspondingly.
The fine will be up to 100% of the sum in cases of false tax data, or from 1 January 2014, a fine of €2,500 for each false tax element issued. The fine will be equal to 50% of the tax in cases of virtual VAT data.
