Tax news in the air. Approved the extension until December 31, 2024 of the EU authorization to Italy for the electronic invoice obligation, for which the extension to flat rates is now also expected. Slide instead as of July 1, 2022 the exclusive use of new types of documents to communicate transactions abroad and extension of the ban on electronic invoicing for health services until the end of 2022. These are the main regulatory interventions intended to have absolutely significant impacts on the methods of tax certification of VAT transactions from January 1, 2022.
Electronic invoice, extension until 2024
The authorization granted to Italy concerning the electronic invoice obligation has been extended by the EU until 2024. Indeed, on December 31, 2021, the exemption granted to Italy would have expired, with the decision of execution (EU) 2018/593 of the Council of the European Union. Union dated April 16, 2018, for the purpose of introducing a measure derogating from Articles 218 and 232 of Directive 2006/112 / EC (“special measure”) in order to implement compulsory electronic invoicing for all taxable persons established in Italy. On the one hand, the provisions of the directive impose the principle of full equality of treatment between invoices in paper format and those in electronic format; on the other hand, they require the acceptance of the recipient to receive an electronic invoice.
December 15, 2021 – 11:30 a.m.
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Well, with the obligation of the electronic invoice in Italy, the equality of treatment and the need ceased obtain client consent. The three-year derogation, granted until 31 December 2021, provided for an exception for taxable persons who make use of the exemption for small businesses referred to in Article 282 of this directive and, consequently, for those liable to tax. VAT subject to the flat-rate regime. In execution of the above-mentioned decision, article 1, paragraph 3 of Legislative Decree no. 127 of 2015, by defining the subjective perimeter of operation of the electronic invoice, excludes from the obligation the taxpayers who come under the so-called “advantageous” regime referred to in article 27, paragraphs 1 and 2, of the decree-law of July 6 2011, n. 98, and those who apply the flat-rate regime referred to in article 1, paragraphs 54 to 89, of Law no. 190.
The exemption also applies to taxable persons who have exercised the option referred to in in articles 1 and 2 of the law of December 16, 1991, n. 398, and who, during the previous fiscal period, derived income from the exercise of commercial activities in an amount not exceeding 65,000 euros; these subjects, if during the previous fiscal period they have derived income from the exercise of commercial activities in an amount greater than 65,000 euros, they ensure that the invoice is issued in their name by the transferee or the customer who is a taxable person.
Extending the e-bill to packages
In view of the time limit initially granted for the operation of the derogation, by letter registered by the Commission on 31 March 2021, Italy requested authorization to continue to apply it continue on the path of mandatory electronic invoicing. With the same document, authorization was also requested to extend the scope of the special measure to taxable persons who make use of the exemption for small businesses (thus, all currently exempt taxpayers can be included in the scope). Finally, by letters of September 10, 2021, the Commission informed the other Member States of the request made by Italy.
Electronic invoice, towards the fixed-price obligation: what is changing
By letter of September 13, 2021 the Commission informed Italy that it had all the information necessary to examine the request. Finally, Coreper II (“second part”), that is to say the “Committee of the Permanent Representatives of the Governments of the Member States of the European Union”, which is the Council’s main preparatory body, set the stage for green decisive for authorization on December 3, 2021 – prot. no. 14010/21: the last formal steps are awaited, with presentation and approval in one of the next EU Councils and subsequent publication in the Official Journal.
The conditions of the request and the grounds for the recognition of the extension lies in the fact that the mandatory electronic invoicing system put in place, in which all the invoices issued in the exchange system managed by the Revenue Agency converge, has fully achieved its objectives, namely to fight against tax fraud and tax evasion, by simplifying compliance with tax obligations and by making tax collection more efficient, so as to reduce administrative costs for businesses.
The extension of the scope of the special measure to flat-rate entities would also make it possible to strengthen the capacity of the tax administration to fight against against fraud and evasion of value added tax (VAT), giving a complete picture of the invoices issued by all taxable persons. However, the EU authorization would not necessarily determine the extension to these subjects as well, as a modification of the regulatory provisions contained in Decree 127/2015 would be necessary, probably by the inclusion of the specific measure in the tax delegation.
Esterometer, which changes
When converting into law the tax-labor decree n. 146/2021 (to be published in the Official Journal) it has also been postponed to July 1, 2022 (compared to January 1, 2022), the elimination of the esterometer, i.e. the electronic communication of data relating to the sale of goods and the provision of cross-border services. In fact, taxable persons transmit electronically to the tax administration data relating to transactions carried out and received to and from subjects not established in the territory of the State, with the exception of those for which a customs invoice was issued and those for which they were issued or electronic invoice receipts.
For transactions carried out until June 30, 2022, the relative data may continue to be transmitted on a quarterly basis until the end of the month following the reference quarter. From July 1, 2022 instead it will be necessary to use the exchange system by transmitting to the tax authorities the xml integration or auto-invoice paths with the types of documents specifically identified for additions or auto-invoices, namely the TD17 for services from abroad, the TD18 for intra-community purchases and TD19 for purchases of goods already present in Italy.
The case of health services
The conversion of Legislative Decree n. 146/2021 also contains the extension, to the entire 2022 fiscal period, of the ban on electronic invoicing for subjects required to transmit data to the health card system, for the purpose of processing the pre-filled tax return. . Health services rendered to natural persons should be documented by issuing paper invoices only and transmitting data to the TS system in the usual way. In this regard, we also remind you of the new postponement as of January 1, 2023 (compared to the previous deadline of January 1, 2022) of the obligation to send data to the TS system exclusively by means of electronic storage and telematic transmission of data.
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