French General Tax Code
In forceI. - Shall entail the application of a fine equal to 50% of the amount:
1. Of the sums paid or received, disguising or concealing the identity or address of its suppliers or customers, the identification details mentioned in the articles 289 and 289 B and the texts adopted for the application of these articles or knowingly accepting the use of a fictitious identity or a nominee;
2. Of the invoice, issuing an invoice that does not correspond to a real delivery or service;
3. Of the transaction, the failure to issue an invoice or the note provided for in article 290 quinquies and the failure to record the transaction. The professional client is jointly and severally liable for payment of this fine, which may not exceed €375,000 per financial year. However, where the transaction has been recorded, the fine is reduced to 5% and may not exceed €37,500 per financial year;
4. (Repealed).
The provisions of 1 to 3 do not apply to retail sales and the provision of services made or provided to private individuals, with the exception of the provision of services mentioned in article 290 quinquies subject to the issue of a note.
II. - Any omission or inaccuracy found in the invoices or documents in lieu thereof mentioned in articles 289 and 290 quinquies shall give rise to the application of a fine of €15. However, the total amount of the fines due in respect of each invoice or document may not exceed one quarter of the amount which is or should have been mentioned therein.
III. - Failure by a taxable person to comply with the obligation to issue an invoice in electronic form in accordance with the conditions set out in article 289 bis shall give rise to the application of a fine of €15 per invoice, with the total amount of fines applied in respect of the same calendar year not exceeding €15,000.
. IV. - Any omission or failure by an operator of a dematerialisation platform to comply with the obligations to transmit the data referred to in II of Article 289a shall give rise to a fine of €15 per invoice to be paid by the platform, up to a maximum total fine of €45,000 per calendar year.
V. V. - The fines mentioned in 3 of I and in II, III and IV of this article are not applicable in the case of a first offence committed during the current calendar year and the three previous years when the offence has been remedied spontaneously or within thirty days of an initial request from the administration.
