Section II: Special provisions

Notwithstanding the provisions of articles 1727 and 1731, no late payment interest or surcharge is applicable where the advance payment determined in accordance with the rules laid down in article 1693 proves to be no more than 20% less than the amount actually due.

Notwithstanding the provisions of articles 1727 and 1731, no late payment interest or surcharge is applicable to farmers newly liable for value added tax in the event that one or more of the instalments they have paid in their first year of taxation turns out to be 30% or less than the amount of tax actually due for the corresponding quarter.

For the application of the penalties provided for in the event of fraudulent manoeuvres, any purchase for which a regular invoice is not represented that conforms to the nature, quantity and value of the goods transferred is deemed to have been made in fraud of turnover taxes and similar taxes, regardless of the seller’s status with regard to the said taxes. In such a case, the buyer shall be liable,…

1. A fine of €750 shall be imposed: a. Failure to file the statements provided for in article 289 B within the time limits. The fine is increased to €1,500 if the statement is not filed within thirty days of a formal notice; b. Failure to present or keep the registers, the duplicate invoices or documents in lieu thereof and the various supporting documents provided for in III of Article…

Failure to present or keep the registers provided for in article 286 quater gives rise to a fine of €750. Omissions or inaccuracies in the information required to appear in these registers give rise to a fine of €15 per omission or inaccuracy.