The Anti-Fraud Law, approved in June 2021, is a law that has brought a host of new developments to the daily lives of self-employed workers, entrepreneurs and SMEs.
If you are curious, you can consult the full text in the BOE of July 10, 2021.
At first glance, it may croatian email list seem that the Anti-Fraud Law has come to regulate complex issues that do not affect small businesses. But don't be fooled by appearances! This text is also designed to change aspects of their daily lives.
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Following the publication of the measures to prevent and combat tax fraud included in Law 11/2021, of July 9, the Software Certification Regulation is now being published. It develops the specifications of the prohibition of dual-use billing programs introduced by the Anti-Fraud Law in July 2021.
LEGAL NEWS! Do you have any questions? Check out the summary of the Software Certification Regulation prepared by the Sage Legal Team.
Objective of the Anti-Fraud Law or against Tax Fraud
The general objective of the reform is to put an end to a scourge that cuts the wings of many SMEs and self-employed workers who comply with the law: tax fraud. And, to do so, it reviews many operations and practices, and gives them new rules of the game.
Below, we will explain the three that will most affect self-employed workers, entrepreneurs and SMEs.
Limit on payments and collections
One of them will affect something as everyday as payments and collections. Until July 2021, there was a limit that prevented those who carry out economic activities from making or receiving payments exceeding 2,500 euros. Well, the Anti-Fraud Law has reduced that limit to 1,000 euros.
It should also be noted that the law does not allow tricks. You cannot say, for example, that you only received 900 euros in one go and that another day you were paid another 900. The total, even if divided, exceeds 1,000 euros and cannot be received in cash.
Remember that the consequences are serious. Both the payer and the collector can be fined 25% of the payment amount. On the other hand, these types of payments are suspicious, which can be more than enough reason for an inspection to be opened.
Changes in the way certain tax difficulties are resolved
The second change is less common, but it is still very important. It is related to changes in the way certain fiscal difficulties are resolved.
Let's face it, we all make mistakes, some consciously and others unconsciously. In taxes, it is best to realize it before the Treasury investigates and penalizes us. The solution is to file what is known as a late return without prior request . That is, the deadline for compliance has passed, but you do it on your own initiative , not because an investigation has been opened against you.
Until the Anti-Fraud Law, submitting a tax return one day late entailed a 5% surcharge that increased with each passing quarter.
This may be too much for such a short delay, but things have changed with the reform. You will only have to pay a 1% surcharge and, for each month that passes, another 1% additional. However, after the first year, the surcharge increases to 15%.
The objective is to correct a tax irregularity as soon as possible . And this can be seen in other measures of the reform that go in the same direction. The clearest case is when the Treasury investigates us. If you reach an agreement or are satisfied with the settlement, with the Anti-Fraud Law you will see how the sanctions are reduced more than before.
We are taking steps towards a philosophy of immediacy and fluidity in the relations between the Treasury and the taxpayer. This is exemplified very well by the new regulation of the executive period. The Anti-Fraud Law states that its start cannot be prevented by successive rejected requests.
Anti-fraud software
The third major change will be in anti-fraud software . The regulation aims to ensure that the programs you use to manage your invoices, accounts and management meet certain requirements.
Among other things, the program must be configured in such a way that you cannot destroy or modify invoices without any control. You will, however, be able to issue, as until now, a corrective invoice .
In addition, invoices will include an alphanumeric code and a QR code, and the programs must allow sending them to the Tax Agency. Thanks to this, it will be easier to capture and transmit the information from printed invoices. It will even be possible for the recipient of the invoice to communicate part of the information contained in the invoice to the Treasury.
