Flat Rate Electronic Invoice, First Release Deadline: For transactions made in July, there is time until August 31, 2022 to avoid applying penalties. The rule violates the normal system and is valid until the end of September.
e-invoice for the first test Limit to flat rate.
By August 31 It will be necessary to carry outInvoicing related From 1 July 2022Commitment start date, until the end of the month.
An exception to the normal rule requiring an electronic invoice to be issued within 12 days of the transaction date. For fixed prices, this term is deferred to the end of the month following the reference month, but exclusively Third Quarter 2022.
Fixed rate e-invoice, first deadline: Issued by August 31 for July transactions
The Case conditions longer for me flat rate It allows you to manage the first months of starting your electronic billing commitment with greater confidence.
Article 18 of Decree-Law No. 36/2022 to forecast from July 1, amend provisionsArticle 1, paragraph 3 of the legislative decree n. 127 on August 5, 2015And the electronic billing obligation also extends to holders of a fixed value-added tax number, under the Amateur Sports and Sports Association Benefits Scheme.
a The remaining exemption Was expected until December 31, 2023 for VAT figures Up to 25,000 Euro of revenue and fees.
beginning ofStick to fixed rates As for the other subjects previously acquitted, it was combined with a more moderate period of administration by the sanctions regime, and in particular, Third quarter of the 2022 tax period L ‘Issuance of electronic invoice It will be possible During the next month until the operation is executed.
Specifically, it is Paragraph 3, Article 18 of Legislative Decree No. 36/2022 to provide the following:
For the third quarter of tax period 2022the penalties referred to inArticle 6, paragraph 2, of the legislative decree December 18, 1997, n. 471do not apply to subjects whoElectronic billing commitment Extended from July 1, 2022, if e-invoice is issued During the month following the month in which the transaction was executed“.
Therefore, three months of adjustment, for which The first deadline to consider is August 31.
By this date, it will be necessary to issue electronic invoices relating to operations from 1 to 31 July, under pain of application of normal penalties.
Fixed-price electronic billing: fines for those who miss the August 31, 2022 deadline
The The long-term scheduled in the third quarter of 2022, therefore, it is allowed to send documents through the exchange system by the end of the month following the month in which the transaction was carried out, with respect to 12 days in the normal way.
For July operations, the case by August 31 thus allows to avoid the application of the penalties provided for inArticle 6, paragraph 2, of the legislative decree December 18, 1997, n. 471:
- in an amount between 5 and 10 percent;
- From 250 to 2000 euros if the violation is not relevant for the purposes of determining income.
These are the expected penalties for those who miss the first appointment at the end of August, and issue electronic invoices later. It must be remembered that in any case it is possible to reach active penance.
The same one-month deferred period also applies Operations in August and September. For the former, the problem will be possible by the end of September, while in the latter by October 31.
On the other hand, the normal procedure of operations is passed as of October 1, so the issue must be executed within 12 days.
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