(Finance) – News coming soon for subjects who adopt the “flat-rate” regime who will be obliged, starting July 1st, to issue invoices electronically, in line with the provisions of the PNRR2 Decree which extends the e-invoice obligation to subjects who until now had not part of the audience of interested partieswith the aim of strengthening the fight against tax evasion.
e-bill, what changes? Obligation therefore also for taxpayers who fall under the advantage regime, for taxpayers on a flat-rate basis (article 1, paragraphs 54 to 89, law 190/2014) and for taxable persons (amateur sports associations and third sector entities) who exercised the option for the application of the special regime for VAT purposes of income taxes and that in the previous tax period they obtained from the exercise of commercial activities income for an amount of up to 65 thousand euros.
Instead, I am instead exempted from the obligation until 31 December 2023 and therefore small VAT numbers that in the previous year have achieved revenues or received fees, calculated per year, not exceeding 25 thousand euros, will be able to continue to issue paper invoices. For these subjects, the obligation of electronic invoicing through the Interchange System will in fact start from 1 January 2024.
No worries, however, for “flat rate” taxpayers operating in the health sector. For them, in fact, the exemption from adopting the electronic invoice continues to remain in force. In particular, these are: subjects required to send data to the health card system with reference to the invoices whose data must be sent to the TS system; subjects who, although not required to send data to the TS System, carry out health services to natural persons.
For the third quarter of 2022, i.e. from July to September, the new VAT numbers calls to issue an electronic invoice will have more time than the ordinary 12 days prescribed for the “immediate” invoice: the electronic invoice can be uploaded to the ES within the month following the one in which the operation was carried out.
A real buffer period during which the administrative sanction will not in fact take effect cagainst the violation of the documentation and registration obligations of non-taxable, exempt, not subject to VAT or subject to reverse accounting. In these cases, the fine is between 5% and 10% of the undocumented or unregistered fees, with a minimum of 500 euros and an amount between 250 and 2 thousand euros if the irregularity is not even relevant for the purposes of determination of income.