Failure to issue the invoice within the set deadline, resulting from the untimely transmission of the document to the SdI, entails the application of the penalties referred to in paragraph 1 of Article 6, Legislative Decree 471/1997, i.e., for each violation:
- between 90 and 180% of the VAT tax relating to the tax base not correctly documented, with a minimum of € 500,00;
- from 250 euros to 2,000 euros when the violation did not affect the correct payment of the VAT tax.
