There is an obligation to issue sales receipts, withholding receipts and supplementary documents for all transactions that involve the transfer of goods or the provision of services. These documents must be submitted to the Tax Authority by the deadlines established for this purpose.
According to the amendment introduced in December 2023 by article 26 of the Organic Law for Economic Efficiency and Job Creation, taxpayers who fail to provide sales receipts or fail to submit electronic sales receipts to the Tax Authority will be fined between 1 and 30 consolidated basic remunerations. The law states that “the application of this penalty will be governed by a general resolution issued by the Tax Authority”.
In application of the above provision, on June 06, 2024, the Tax Authority issued Resolution No. DGERCGC24-00000022 containing the rules for the application of penalties for failure to provide or submit sales receipts (the “Resolution”).
The Resolution establishes that fines will apply in case of failure to provide sales receipts. This includes the provision of physical receipts whose authorization has expired as at the date of issuance; provision of unauthorized electronic receipts; provision of receipts whose authorization corresponds to a third party; and, in general, the provision of unauthorized receipts.
Similarly, taxpayers who fail to submit sales receipts to the Tax Authority can be fined. The Resolution establishes that the submission will be verified in the following cases: i) the receipts were submitted to the Tax Authority by the deadline; ii) electronic sales receipts comply with the validations established for the successful submission and receipt in the Tax Authority’s systems; and iii) the electronic sales receipts submitted contain the information and amounts of the transaction.
Lastly, the Resolution establishes the fines applicable in each case according to the following table.
|
Type of Taxpayer |
Amount of fine expressed in Consolidated Basic Remunerations of the average worker (“RBU” in the Spanish acronym) |
|
|
Failure to provide sales receipts |
Failure to submit electronic sales receipts to the Tax Authority |
|
|
Large taxpayer and high net worth |
20 RBUs |
30 RBUs |
|
Special Taxpayer (not considered a large taxpayer or high net worth) |
10 RBUs |
15 RBUs |
|
Companies other than nonprofits, undivided estates and individuals, obliged to keep accounting records (not considered large taxpayers or high net worth or special taxpayers) |
7 RBUs |
10 RBUs |
|
Non-profit company |
4 RBUs |
5 RBUs |
|
Undivided estates and individuals not obligated to keep accounting records (not considered large taxpayers or high net worth or special taxpayers) |
4 RBUs |
5 RBUs |
|
Taxpayers considered small businesses under the RIMPE Regime |
1 RBU |
1 RBU |
|
Taxpayers not registered in the ‘RUC’ Taxpayer Register |
1 RBU |
1 RBU |
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