We remind you that on July 1, 2016, the second final provision, section One, of Order HAP/841/2016 enters into force, which obliges taxpayers registered in the Registry of Large Companies to submit electronically online all kinds of documentation with tax significance related to procedures managed by the AEAT.
You must bear in mind that failure to comply with this provision may lead to the commission of the tax infraction provided for in article 199.2 of the General Tax Law, consisting of the presentation of documentation with tax significance by means other than electronic means when there is an obligation to do so, which would entail the imposition of a fixed pecuniary fine of 250 euros.
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