The various interpretations of management as to the amount of the stamp that becomes due and is taxed
Imprint which is charged to the customer does not normally constitute taxable revenue in the case of merely an advance of amounts and values relating to taxable amounts for VAT purposes in respect of advance payments pursuant to Article 15 of Presidential Decree 633/72; That is, whether the customer submits the cost of revenue stamp or, conversely, the said fee is borne by the issuer and then transferred to the end customer.
But the Revenue Agency, with a recent attitude, made it clear tax fee On invoices issued by taxpayers using the flat rate system Always and in any case contribute to the formation of taxable income It must be subject to alternative taxes (the so-called flat tax).
The foregoing stems from the answer to rule no. 428/2022 from the Revenue Agency August us.
Given that natural persons who achieved in the last year revenues or bonuses not exceeding 65 thousand euros can benefit from the concessional tax system (“flat rate”), we enter into the merits of the question, as to whethertax fee It is charged to the invoice for its customers and amounts to € 2.00 for each invoice exceeding € 77.47.
According to revenue agency with confirmation of solidarity in paymenttax fee Between the issuer of the invoice and the customer, in the event that the professional requires the customer to pay the stamp duty, such return shipping should be considered “an integral part of his remuneration”, with the double consequence of its absorption of revenue, which contributes to the formation of the tax base. It should also be considered how these amounts, according to AdE, contribute to the verification of the €65 thousand limit, which is useful for arriving at a fixed-price scheme.
The tax effect of the stamp on income is certainly not high, if not in the presence of a clear number of invoices issued during the tax period: therefore, a different income coefficient must be applied to the total of the stamps affixed to the invoice for each type of activity. For example, for attorneys (like other professionals), the coefficient that will apply is 78% and on net income, the alternative tax rate (a flat tax starting at 5 or the regular 15%).
It has been explained how, for lump sum subjects, the impact should be assessed for higher income purposes for the period when filing the Individual Form PF 2022 tax return for the 2021 tax period.
Finally, consider how from 2022 the revenue agency will be with Extension of the electronic billing commitment Also for fixed rate schemes exceeding the threshold of €25,000 in 2021, it defines and processes – for each calendar quarter – the electronic invoices sent to the Exchange (SdI) system to determine whether or not these invoices are correctly indicated.Subject to stamp duty. If electronic invoices that create the terms of the tax stamp duty, which do not contain the relevant indicator, are issued, the Revenue Agency highlights them to the person who issued them for the purpose of immediate settlement. Likewise, at the end of the year, management will also have the total amount of the stamp to be computed for income purposes only for the fixed rate subjects.
- tax fee
- Stamp duty on electronic bills
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