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A construction company has enquired about the deadlines for issuing invoices and submitting records via the SII system, and whether delays are subject to penalties. The DGT clarifies the legal timeframes and confirms that delays in providing records constitute a tax infringement.
Companies must ensure strict adherence to SII reporting deadlines to avoid tax penalties, particularly regarding the timely submission of records following the VAT accrual.
The tax team reviews your specific situation.
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