VAT and electronic invoicing numbers, postponement from the third quarter of 2022


The general obligation of electronic invoicing from 1 July 2022 also for flat-rate taxpayers, social recipients and amateur sports federations, with the exemption ceiling, currently declared only, for those who have no income or premiums over €25,000. This novelty, which some people expect and fear above all, is accompanied, for the same people, by a punitive reprieve which recognizes the possibility of issuing electronic invoices in the month following the month in which the operation was carried out, although limited to the third month. . quarter of the current year. This is what it 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 session of April 13.

Self-extension without exception

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

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

Optimized invoicing flows

From a purely operational point of view, the expansion of the number of mandatory headings for B2B and B2C electronic invoicing, as well as the formation of a procedure to ensure a multiplication of tools to fight against tax evasion , will at the same time improve invoicing flows between individuals, by aligning them with those intended for public administrations, which in fact do not exist for self-exemption, with regard to the tax regime applied by the supplier: the flat-rate taxpayer, for example, was already obliged in any case to issue an invoice in electronic form to a public administration, in order to be able instead to confine itself to the administration in the traditional way to a particular topic. At the same time, the individual customer will see that all the negative invoicing flows addressed to him have become standardized, since he is no longer obliged to manage the types of invoices received according to the nature of the supplier by alternative methods, and also for document retention purposes. In this reasoning at least, the establishment of an exclusion threshold does not seem justified.

There is no penalty for issuing within one month

In order to promote the entry into force of the obligation from July 1, 2022, but only for the third quarter of 2022, subjects previously exempted will not be penalized when the invoice is issued in electronic format at the latest in the month following the execution of the process.


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