The Independent Authority for Public Revenue (AADE) has issued a new circular clarifying the framework for imposing fines related to violations involving Fiscal Electronic Mechanisms (FEM). The clarifications cover both the failure to submit — or the late submission of — declarations regarding the acquisition, modification, or cessation of use of FEMs, as well as the failure to safeguard the mechanisms themselves, their fiscal memory units, and the electronic files they generate. The circular also clearly defines the time at which each violation is deemed to have occurred, as well as the statute of limitations on the tax authority’s right to impose the corresponding fines — taking into account the type of violation, when it was committed, and whether the business operates under a single-entry or double-entry bookkeeping system.
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What the AADE circular states
For violations involving the failure to submit a FEM declaration committed between January 1, 2011 and December 31, 2013, a fine of €600 per undeclared fiscal mechanism applies to businesses using single-entry bookkeeping, or €900 for those using double-entry bookkeeping — with the possibility of settlement at one-third of the fine. If the same violation occurred between January 1, 2014 and December 31, 2025, the same fine amounts apply, but without the option for a one-third settlement.
For failure to submit a declaration between January 1, 2016 and September 15, 2024, the fine is reduced to €100 per declaration — regardless of the number of FEMs involved — with no possibility of settlement and irrespective of whether the business uses single-entry or double-entry bookkeeping.
For the same violation committed on or after September 16, 2024, the fine increases to €500 per declaration (not per FEM), applicable to all businesses.
For the late submission of a FEM declaration, the circular sets a fine of €100 for cases up to and including September 15, 2024, and €500 for subsequent violations. Fines are imposed per declaration, regardless of the number of FEMs involved.
AADE clarifies that the circular also addresses the statute of limitations on the tax authority’s right to impose the relevant fines, thereby providing a more comprehensive picture of how the sanctions framework is applied. For further information, taxpayers can contact the my1521 service either by phone at 1521 or digitally through the relevant AADE platform.
