Rejection of VAT deductibility . You will then have to reimburse the amounts initially deducted;
A fine of 15 euros per omission or inaccuracy on the invoice (fine limited to 25% of the invoice amount);
A fine of 50% of the transaction amount if the transaction was recorded british student data without an invoice (amount capped at €375,000 per accounting year). This fine may be reduced to 5% if the infringement was repaired spontaneously or within 30 days of the administration's first request.
In conclusion, the Reliable Audit Trail (RAT) ensures the traceability, readability and authenticity of invoices by documenting and controlling each step of the invoicing process. Although e-invoicing will become mandatory in 2026, an effective RAT remains essential to ensure the transparency and reliability of your transactions.
Questions about e-invoicing? Leave us a comment! We would be more than happy to help you!
