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VAT and e-invoice numbers, postponing the third quarter of 2022

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The generalized electronic billing obligation from July 1, 2022 also for flat rate taxpayers, benefit scheme beneficiaries and amateur sports federations, with the exemption limit, currently declared only, for those with no revenue or bonuses exceeding €25,000. This novelty, which some especially await and fear, is accompanied, for the same persons, by a punitive deferral that recognizes the possibility of issuing electronic invoices within the month following the month in which the operation was carried out, albeit limited to the third month. quarter of the current year. That’s what she has Draft Decree-Law It contains more urgent measures to implement the National Program of Laws, as approved by the Council of Ministers during the last April 13 session.

Self-extension without exceptions

In fact, in the text currently in the possession of Sole 24 Ore, the self-extension of the obligation would be without exceptions, although there are many assurances of introducing, in the final version, an exclusion until the end of 2024 for the tax. Persons whose revenues or fees do not exceed 25,000 euros. If the advances are confirmed, it will be necessary in any case to check whether the exclusion will affect all VAT subjects randomly accrued based on the annual minimum revenue or fee or whether it will be limited, most likely, to the categories exempted to date.

In any case, the full or partially limited expansion of the binding subjects, ordered by the Government, was already foreseen by the application submitted by Italy to the European Union on 31 March 2021 which, in addition to the authorization to continue the restriction from Directive 2006/112 / EC to continue to apply Mandatory electronic invoicing was also requested to extend the scope of application to taxable persons who benefit from the exemption for small businesses. The request was approved by the Board’s Execution Decision, dated December 13, 2021, which extends and widens the audience for committed persons who have been delegated until December 31, 2024.

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Optimized billing flows

From a purely operational point of view, the expansion of the number of topics committed to electronic billing between B2B and B2C, as well as the formation of a procedure in the direction of ensuring an increase in the tools of combating tax evasion, will, at the same time, improve billing flows between individuals, aligning them with those directed to public administrations, of which there is in fact no self-exemption, with respect to the tax system applied by the supplier: the fixed-rate taxpayer, for example, was already obligated in any case to issue an invoice in electronic form to a public administration, to be able instead to limit itself to Management by traditional methods towards a special topic. At the same time, the private customer will see that all negative billing flows directed to him have become standardized, since he is no longer obligated to manage the types of invoices received according to the nature of the supplier by alternative methods, and also for the purposes of document retention. In this reasoning at least, establishing an exclusion threshold does not seem justified.

No fine for issuance within one month

With a view to favoring the entry of the obligation from July 1, 2022, but only for the third quarter of 2022, previously exempted subjects will not be penalized when the invoice is issued in electronic format at the latest within the month following that operation.

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