{"id":35066,"date":"2023-05-24T08:57:56","date_gmt":"2023-05-24T08:57:56","guid":{"rendered":"https:\/\/www.qbc.gr\/?p=35066"},"modified":"2023-05-24T08:57:56","modified_gmt":"2023-05-24T08:57:56","slug":"transfer-pricing-fines-tax-audits","status":"publish","type":"post","link":"https:\/\/www.qbc.gr\/en\/transfer-pricing-fines-tax-audits\/","title":{"rendered":"Transfer Pricing Fines &#8211; Tax Audits"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][vc_column_text]<img class=\"alignleft wp-image-35071 size-full\" src=\"https:\/\/www.qbc.gr\/wp-content\/uploads\/2023\/05\/Transfer-Pricing-Fines-Tax-Audits.png\" alt=\"Transfer Pricing Fines - Tax Audits\" width=\"1200\" height=\"630\" srcset=\"https:\/\/www.qbc.gr\/wp-content\/uploads\/2023\/05\/Transfer-Pricing-Fines-Tax-Audits.png 1200w, https:\/\/www.qbc.gr\/wp-content\/uploads\/2023\/05\/Transfer-Pricing-Fines-Tax-Audits-300x158.png 300w, https:\/\/www.qbc.gr\/wp-content\/uploads\/2023\/05\/Transfer-Pricing-Fines-Tax-Audits-1024x538.png 1024w, https:\/\/www.qbc.gr\/wp-content\/uploads\/2023\/05\/Transfer-Pricing-Fines-Tax-Audits-150x79.png 150w, https:\/\/www.qbc.gr\/wp-content\/uploads\/2023\/05\/Transfer-Pricing-Fines-Tax-Audits-768x403.png 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p>&nbsp;<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u03a0\u03b5\u03c1\u03b9\u03b5\u03c7\u03cc\u03bc\u03b5\u03bd\u03b1 \u0386\u03c1\u03b8\u03c1\u03bf\u03c5<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-6ab701cd13054\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-6ab701cd13054\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.qbc.gr\/en\/transfer-pricing-fines-tax-audits\/#Transfer_Pricing_Fines_%E2%80%93_Tax_Audits\" >Transfer Pricing Fines &#8211; Tax Audits<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.qbc.gr\/en\/transfer-pricing-fines-tax-audits\/#Case_1_%E2%80%93_Late_submission_of_summary_information_table\" >Case 1 \u2013 Late submission of summary information table<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.qbc.gr\/en\/transfer-pricing-fines-tax-audits\/#Case_2_%E2%80%93_Late_submission_of_the_amended_table_of_information\" >Case 2 \u2013 Late submission of the amended table of information<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.qbc.gr\/en\/transfer-pricing-fines-tax-audits\/#Case_3_%E2%80%93_Failure_to_submit_a_summary_table_of_information\" >Case 3 \u2013 Failure to submit a summary table of information<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.qbc.gr\/en\/transfer-pricing-fines-tax-audits\/#Case_4_%E2%80%93_Submission_of_inaccurate_or_incomplete_summary_information_table\" >Case 4 \u2013 Submission of inaccurate or incomplete summary information table<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.qbc.gr\/en\/transfer-pricing-fines-tax-audits\/#Case_5_%E2%80%93_Overdue_andor_non-disposal_of_the_documentation_file\" >Case 5 \u2013 Overdue and\/or non-disposal of the documentation file<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.qbc.gr\/en\/transfer-pricing-fines-tax-audits\/#How_can_QBC_help_you\" >How can QBC help you?<\/a><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: left;\"><span class=\"ez-toc-section\" id=\"Transfer_Pricing_Fines_%E2%80%93_Tax_Audits\"><\/span><span style=\"color: #d4663e;\"><strong><span style=\"font-size: 16pt;\">Transfer Pricing Fines &#8211; Tax Audits<\/span><\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"color: #000000; font-size: 14pt;\">In their effort to reduce the tax revenue deficit that has widened in recent years, the Tax Authorities are intensifying tax audits, as well as the fines and penalties they impose.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000; font-size: 14pt;\">The focus of the European Commission&#8217;s attention is the Tax Action Plan with the goal of consolidating a fairer, simpler, and more efficient tax system. One of the main tools that the E.U. to achieve this purpose are tax audits and the imposition of fines and penalties if tax violations are detected.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000; font-size: 14pt;\">Specifically, in the case of transfer pricing tax audits, the Independent Public Revenue Authority has integrated them into its general strategy on tax audits and intends to follow a stricter approach.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000; font-size: 14pt;\">The best weapon companies have to effectively manage tax audits is proactive tax compliance with the relevant provisions.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000; font-size: 14pt;\">Below, we analyze five (5) cases regarding the documentation of transfer pricing, a high-risk area for companies that do not seek tax compliance and are asked to shoulder the relevant fines.<\/span><\/p>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_single_image image=&#8221;35069&#8243; img_size=&#8221;full&#8221; alignment=&#8221;right&#8221; onclick=&#8221;link_image&#8221;][\/vc_column][\/vc_row][vc_row][vc_column width=&#8221;1\/6&#8243;][vc_single_image image=&#8221;32837&#8243; alignment=&#8221;right&#8221;][\/vc_column][vc_column width=&#8221;5\/6&#8243;][vc_column_text]Article to read:<\/p>\n<p><a href=\"https:\/\/www.qbc.gr\/en\/debra-directive-eu-tax-incentives-for-equite-financing\/\"><span style=\"color: #005550;\"><span style=\"font-size: 18.6667px;\"><b>DEBRA Directive EU &#8211; Tax Incentives for Equity Financing<\/b><\/span><\/span><\/a>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000; font-size: 14pt;\">The imposition of fines is distinguished based on five (5) cases:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"color: #000000; font-size: 14pt;\">Late submission of summary information table<\/span><\/li>\n<li><span style=\"color: #000000; font-size: 14pt;\">Late submission of amended information table<\/span><\/li>\n<li><span style=\"color: #000000; font-size: 14pt;\">Failure to submit a summary information table<\/span><\/li>\n<li><span style=\"color: #000000; font-size: 14pt;\">Submitting an inaccurate or incomplete summary information table<\/span><\/li>\n<li><span style=\"color: #000000; font-size: 14pt;\">Overdue and\/or non-delivery of the documentation file to the Tax Administration<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"color: #000000; font-size: 14pt;\">First of all, let&#8217;s note that companies that carry out intra-group transactions have four (4) months from the end of the tax year to submit the Summary Information Table (SIP) electronically.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Case_1_%E2%80%93_Late_submission_of_summary_information_table\"><\/span><span style=\"color: #d4663e; font-size: 14pt;\"><strong>Case 1 \u2013 Late submission of summary information table<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"color: #000000; font-size: 14pt;\">If a company does not submit the SIP within four (4) months, then a fine of 1\/1000 (0.1%) of the transactions to be documented is imposed on it.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000; font-size: 14pt;\">Also, the fine that will be imposed on the company cannot be less than five hundred (500) euro and more than two thousand (2,000) euro.<\/span><\/p>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column width=&#8221;1\/6&#8243;][vc_single_image image=&#8221;32837&#8243; alignment=&#8221;right&#8221;][\/vc_column][vc_column width=&#8221;5\/6&#8243;][vc_column_text]Article to read:<\/p>\n<p><a href=\"https:\/\/www.qbc.gr\/en\/shell-companies-in-the-eu-fighting-tax-evasion\/\"><span style=\"color: #005550;\"><span style=\"font-size: 18.6667px;\"><b>Shell Companies in the EU &#8211; Fighting Tax Evasion<\/b><\/span><\/span><\/a>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n<h3 style=\"line-height: 150%; text-align: justify;\"><span class=\"ez-toc-section\" id=\"Case_2_%E2%80%93_Late_submission_of_the_amended_table_of_information\"><\/span><span style=\"color: #d4663e; font-size: 14pt;\"><b><span lang=\"EN-US\" style=\"line-height: 150%; font-family: Roboto; background: white;\">Case 2 \u2013 Late submission of the amended table of information<\/span><\/b><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify; text-justify: inter-ideograph; line-height: 150%; margin: 0cm 0cm 8.0pt 0cm;\"><span lang=\"EN-US\" style=\"font-size: 14pt; line-height: 150%; font-family: Roboto; color: #000000; background: white;\">Furthermore, for the companies that have submitted the SIP by the deadline but submitted after the end of four (4) months an amending table of information, the above fine is also imposed. Provided that the amendment changes the transactions to be documented for an amount greater than two hundred thousand (200,000) euro.<\/span><\/p>\n<h3 style=\"line-height: 150%; text-align: justify;\"><span class=\"ez-toc-section\" id=\"Case_3_%E2%80%93_Failure_to_submit_a_summary_table_of_information\"><\/span><span style=\"color: #d4663e; font-size: 14pt;\"><b><span lang=\"EN-US\" style=\"line-height: 150%; font-family: Roboto; background: white;\">Case 3 \u2013 Failure to submit a summary table of information<\/span><\/b><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify; text-justify: inter-ideograph; line-height: 150%; margin: 0cm 0cm 8.0pt 0cm;\"><span lang=\"EN-US\" style=\"font-size: 14pt; line-height: 150%; font-family: Roboto; color: #000000; background: white;\">Now, if the company does not submit the SPP at all, the fine imposed on it corresponds to 1\/1000 of the transactions to be documented. Of course, the fine cannot be less than two thousand five hundred (2,500) euro and greater than ten thousand (10,000) euro.<\/span><\/p>\n<h3 style=\"line-height: 150%; text-align: justify;\"><span class=\"ez-toc-section\" id=\"Case_4_%E2%80%93_Submission_of_inaccurate_or_incomplete_summary_information_table\"><\/span><span style=\"color: #d4663e; font-size: 14pt;\"><b><span lang=\"EN-US\" style=\"line-height: 150%; font-family: Roboto; background: white;\">Case 4 \u2013 Submission of inaccurate or incomplete summary information table<\/span><\/b><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify; text-justify: inter-ideograph; line-height: 150%; margin: 0cm 0cm 8.0pt 0cm;\"><span lang=\"EN-US\" style=\"font-size: 14pt; line-height: 150%; font-family: Roboto; color: #000000; background: white;\">Regarding the submission of an inaccurate or incomplete SIP, the penalty imposed on the company, as well as the permissible limits, are the same as in the case of late submission. By the terms inaccurate or incomplete SIP, we mean that there is an inaccuracy of at least 10% in terms of the transactions that need documentation.<\/span><\/p>\n<h3 style=\"line-height: 150%; text-align: justify;\"><span class=\"ez-toc-section\" id=\"Case_5_%E2%80%93_Overdue_andor_non-disposal_of_the_documentation_file\"><\/span><span style=\"color: #d4663e; font-size: 14pt;\"><b><span lang=\"EN-US\" style=\"line-height: 150%; font-family: Roboto; background: white;\">Case 5 \u2013 Overdue and\/or non-disposal of the documentation file<\/span><\/b><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify; text-justify: inter-ideograph; line-height: 150%; margin: 0cm 0cm 8.0pt 0cm;\"><span lang=\"EN-US\" style=\"font-size: 14pt; line-height: 150%; font-family: Roboto; color: #000000; background: white;\">Finally, the company has thirty (30) days from the day of notification of the relevant invitation to submit the Documentation File to the Tax Administration. If she exceeds this time limit, a fine is imposed on her. The value of the fine is determined based on the time delay in submitting the Documentation File.<\/span><\/p>\n<p style=\"line-height: 150%; text-align: justify;\"><span lang=\"EN-US\" style=\"font-size: 14pt; line-height: 150%; font-family: Roboto; color: #000000; background: white;\">If the file is submitted to the Tax Administration from the thirty-first (31st) day up to the sixtieth (60th) day, then the company incurs a fine of five thousand (5,000) euro.<\/span><\/p>\n<p style=\"line-height: 150%; text-align: justify;\"><span lang=\"EN-US\" style=\"font-size: 14pt; line-height: 150%; font-family: Roboto; color: #000000; background: white;\">If the file is submitted to the Tax Administration from the sixty-first (61st) day to the ninetieth (90th) then a fine of ten thousand (10,000) euro is imposed on the company.<\/span><\/p>\n<p style=\"text-align: justify; text-justify: inter-ideograph; line-height: 150%; margin: 0cm 0cm 8.0pt 0cm;\"><span lang=\"EN-US\" style=\"font-size: 14pt; line-height: 150%; font-family: Roboto; color: #000000; background: white;\">If the file is not submitted at all or is submitted after the ninetieth (90th) day to the Tax Administration, then the fine amounts to twenty thousand (20,000) euro.<\/span><\/p>\n<p style=\"text-align: justify; text-justify: inter-ideograph; line-height: 150%; margin: 0cm 0cm 8.0pt 0cm;\"><span lang=\"EN-US\" style=\"font-size: 14pt; line-height: 150%; font-family: Roboto; color: #000000; background: white;\">To avoid the above fines, companies must take a proactive stance in order to be able to effectively manage the upcoming transfer pricing tax audit.<\/span><\/p>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n<h2><span class=\"ez-toc-section\" id=\"How_can_QBC_help_you\"><\/span><strong><span style=\"color: #d4663e; font-size: 16pt;\">How can QBC help you?<\/span><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"line-height: 150%; text-align: justify;\"><span lang=\"EN-US\" style=\"font-size: 14pt; line-height: 150%; font-family: Roboto; color: #000000; background: white;\">Keeping abreast of the latest developments in tax legislation, QBC is at your side to help you achieve maximum tax compliance and benefit for your business.<\/span><\/p>\n<p style=\"text-align: justify; text-justify: inter-ideograph; line-height: 150%; margin: 0cm 0cm 8.0pt 0cm;\"><span lang=\"EN-US\" style=\"font-size: 14pt; line-height: 150%; font-family: Roboto; color: #000000; background: white;\">Through transfer pricing services, QBC undertakes to support you in the establishment, submission, and renewal of the documentation file, as well as during the tax audit by the Tax Authorities.<\/span><\/p>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_empty_space height=&#8221;30px&#8221;][vc_column_text]<\/p>\n<div id=\"vc_row-63f4b7a5eafdb\" class=\"vc_row wpb_row vc_row-fluid\">\n<div class=\"wpb_column vc_column_container vc_col-sm-12\">\n<div class=\"vc_column-inner \">\n<div class=\"wpb_wrapper\">\n<div class=\"wpb_text_column wpb_content_element \">\n<div class=\"wpb_wrapper\">\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt; 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<\/p>\n","protected":false},"author":2,"featured_media":35067,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[73,72],"tags":[],"class_list":{"0":"post-35066","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-news","8":"category-tax-news"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Transfer Pricing Fines - Tax Audits - QBC<\/title>\n<meta name=\"description\" content=\"In their effort to reduce the tax revenue deficit, the Tax Authorities are intensifying tax audits, as well as the transfer pricing fines for non-tax...\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.qbc.gr\/en\/transfer-pricing-fines-tax-audits\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Transfer Pricing Fines - Tax Audits - QBC\" \/>\n<meta property=\"og:description\" content=\"In their effort to reduce the tax revenue deficit, the Tax Authorities are intensifying tax audits, as well as the transfer pricing fines for non-tax...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.qbc.gr\/en\/transfer-pricing-fines-tax-audits\/\" \/>\n<meta property=\"og:site_name\" content=\"QBC\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/qbcgr\" \/>\n<meta property=\"article:published_time\" content=\"2023-05-24T08:57:56+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.qbc.gr\/wp-content\/uploads\/2023\/05\/Transfer-Pricing-Fine-Tax-Audits.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"630\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"QBC\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"QBC\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.qbc.gr\\\/en\\\/transfer-pricing-fines-tax-audits\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.qbc.gr\\\/en\\\/transfer-pricing-fines-tax-audits\\\/\"},\"author\":{\"name\":\"QBC\",\"@id\":\"https:\\\/\\\/www.qbc.gr\\\/en\\\/#\\\/schema\\\/person\\\/77c70ff37158b7097516e3d18dc0b2ad\"},\"headline\":\"Transfer Pricing Fines &#8211; 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