Penalties and B2C invoices

carolina-silva

Dear Sir/Madam,

Could you kindly clarify the following:

Should all B2C invoices be reported to FIRS or is there an exemption for small amount invoices?
Are the penalties foreseen in section 104 of Tax Administration Act for non-fiscalization of invoices applied per transaction non reported?

Thank you.

SysAdmin

Dear carolina-silva

Please find our response below:

Should all B2C invoices be reported to FIRS, or is there an exemption for small amount invoices? All invoices must be reported to the FIRS. However, because e-Invoice is rolling out in phases, it is only mandated at the moment for taxpayers within the large tax group.
Are the penalties foreseen in section 104 of Tax Administration Act for non-fiscalization of invoices applied per transaction non reported? Both

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