According to the Draft Royal Decree modifying the General Penalty Regime, the non-compliance due to delay with the mandatory provision of immediate information what VAT books refers to (the so-called “SII”) might be sanctioned, as of 1st January 2018, with a fine of 0.5% of the invoice amount.
Should this sanction be confirmed, the Tax Administration would be provided with a new and easy collection channel forcing enterprises even further to meet all VAT formalities required.