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CORRISPETTIVI TELEMATICI – SE NON SI RISPETTANO GLI OBBLIGHI

 

– La mancata, incompleta o non veritiera memorizzazione e trasmissione dei corrispettivi comporta l’applicazione delle sanzioni previste all’art. 6 comma 3 e art. 12 comma 2 DLGS 471/1997.

– In particolare, quindi, la sanzione è pari al 100% dell’imposta non correttamente documentata, con un minimo di euro 500.

– È prevista inoltre la sospensione delle autorizzazioni all’esercizio dell’attività nei casi di recidiva, quando nel corso di un quinquennio vengono contestate quattro distinte violazioni, compiute in giorni diversi.

 

 

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