High fine for the operator who thus tries to evade taxes and risks the suspension of the activity.How to behave in the event of a dispute.Those who do it out of distraction (even if they shouldn't) and those who do it on purpose.There is never a shortage of people who have a sort of "amnesia" when they have to hit the cash register for a drink or a sale to deliver the receipt to the customer.Yet, to do so would be in his interest, as well as in that of the whole community, especially that part of taxpayers who pay taxes regularly and scrupulously.In his interest because if he were to be checked he would bite his hands: have you ever thought about the penalty for those who do not make a receipt?Yes, he most likely knows.But he is convinced that checks are always up to others and the usual question resounds in his head: "Who do you want me to check?".It will be the Guardia di Finanza to swoop into its exercise sooner or later.And if the military discovers that it has not complied with the obligation to issue and deliver the receipt, better prepare to pay a hefty fine.Unless you persevere in the transgression more than three times: on the fourth in five years, the suspension of the activity is triggered for a considerable period of time.Whoever can, that is, whoever is exempt from this constraint, is saved.These are some categories of merchants, including newsagents, tobacconists or petrol stations (but only for fuel).Here is the penalty for those who do not make a receipt.It seems too obvious: a merchant does not make the receipt because he wants to pay less taxes.Not issuing the tax document means pretending not to have collected any money.And, in some cases, it's not difficult: how do you know how many coffees a barista may have made during the day?Or how many working menus did a restaurant serve at noon?How many candy can a candy store owner have sold in a morning?Perhaps it is more complicated in other industries, such as franchise stores, which have to account to the parent company for sold or unsold merchandise.But the way, if desired, is found.Not making a receipt means, first of all, making fun of the honest people who earnestly pay their taxes every month, every quarter, every year.It means for the transgressor not to pay taxes on the collection, that is, on the actual income received.And it also means not paying VAT on the goods sold.VAT, moreover, paid by the consumer because it is included in the price but remains in the merchant's pockets.After installing the cash register, the merchant is obliged to notify the Revenue Agency within the following day.The installation must be signed by the technician who carried out it, who will give the operator a booklet with the serial number of the appliance.Ordinary maintenance must compulsorily take place once every year.In order for it to be considered regular, the receipt must contain at least the following information:It may happen, in some cases, that the model of recorder also shows on the receipt the amount received and the rest due to the customer.There are, as mentioned, some categories of merchants who are not required to issue the receipt.Resellers are excluded from the obligation to:There is also an exemption from issuing the tax receipt for many services.Among these, by way of example:We come to the sore point.Anyone who does not belong to the aforementioned categories and does not make a receipt risks a pecuniary administrative sanction equal to 100% of the VAT evaded and, in any case, of not less than 500 euros.This will be the minimum penalty to be paid even when the receipt for a coffee that costs 1 euro has not been made.But be careful: the penalty is applied for each receipt not made.It means that three unregistered coffees cost the operator at least 1,500 euros.It is not even worth making a receipt for a lower price than the one actually collected.This is the case, for example, of someone who charges 12 euros for a work menu and makes a 1-euro receipt saying to the customer: "In case, do as if you had had a coffee".The penalty, in this case, is the same as for those who do not receive the receipt: 100% VAT evaded and a minimum of 500 euros.It is worse - but these are more unique than rare cases - to those who do not even install the cash register: the fine ranges from 1,000 to 4,000 euros.If, on the other hand, the prompt request for repair of the recorder has not been made, the penalty ranges from 250 to 2,000 euros.And again: a penalty of 100% VAT and a minimum of 500 euros for those who do not record the fees, while those who do not show the fees register risk a fine of between 1,000 and 8,000 euros.So far, the administrative sanctions.But there are also ancillary ones, which can be applied together with the others, creating even greater damage.For example, whoever is caught not issuing four receipts within five years risks the suspension of the license or authorization to carry out the commercial activity for a period between three days and one month, in the event that the sanction administrative has become final.If the value of the amount processed with the four receipts not issued in five years exceeds 50,000 euros, the suspension can be from one to six months.The merchant sanctioned for the failure to issue the receipt has several possibilities.The first, the simplest, is to pay the fine to the Revenue Agency.He has 60 days from the date of notification to do so and to obtain, in this way, the reduction to 1/3 of the minimum.Therefore, he will pay 166.66 euros instead of 500. Form F24 can be used for the payment, indicating the tax relating to the sanction, the year in which the sanction was raised and the tax and deed codes, which can be found in the report of the objection.The payment must be communicated to the Revenue Agency which issued the deed.The second option is to submit, again within 60 days, an application to the Provincial Revenue Office which issued the deed to obtain a review of the file.Obviously, the merchant must retrieve a copy of the disputed receipt from the cash register and try to convince the tax authorities of his good faith, for example by arguing for a fault in the device or the fact that the customer threw away the receipt when he was still in. inside the exercise.After that, it is better to wait seated: the Agency has 365 days to decide whether to accept or reject the request.If everything is silent, at the end of the term another 60 days leave in which it is possible to file a tax appeal.Finally, the third and last possibility for the merchant is to submit a complaint / mediation request to the Revenue Agency, still within 60 days from the date of notification.The tax authorities will have 90 days from when he receives the request to decide.Here too, if all is silent, another 30 days are taken to seek the opinion of the Provincial Tax Commission, which will set a hearing in which it will definitively close the case in one direction or another.To tell the truth, there would be a fourth alternative, which is to remain helpless and do nothing.In this case, however, after 60 days from the date of notification, the Revenue Agency will arrange for the compulsory collection of the sanction upon registration in the role.Email (required if you want to receive notifications)Notify me when a new comment is addedSign up to stay informed and updated.Follow our director on YoutubeOr subscribe to our newsletter to stay up to date."The Law for All" is a newspaper founded by the lawyer.Angelo Greco and registered with the Court of Cosenza, NGR 243/2016 - NR Stampa 1/2016.|© All rights reserved |The Law for All Srl - Registered Office Via F. de Francesco, 1 - 87100 COSENZA |CF / VAT number 03285950782 |Rea number CS-224487 |Share capital € 70.000 iv |Unique Code: M5UXCR1 |IBAN: IT20N0706280880000000138231 - Swift ICRAITRRTI0