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What fines is due for the absence of invoices

The Ministry of Finance clarified what kind of fines a taxpayer faces if there are no invoices.

In a letter dated October 14, 2019 No. 03-02-07 / 1/79228, the department recalls that Article 120 of the Tax Code sets penalties for flagrant violation of the rules for accounting for income and expenses, as well as objects of taxation.

A gross violation of the rules for accounting for income and expenses and objects of taxation for the purposes of this article means the absence of primary documents, invoices, accounting registers or tax accounting.

In this regard, the absence of invoices, regardless of their number, if such an act is committed for the first time during one tax period (in the absence of an understatement of the tax base), a fine of 10,000 rubles is required.