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Flat rate electronic invoice: new deadline for issue & More Latest News Here

 

For many taxpayers the use of the electronic invoicing it still appears as a novelty to become familiar with. This is the case, for example, of the subjects in flat rate scheme which, having exceeded a certain annual income threshold, have had to adapt to the new provisions, as early as July 2022. Also for these, now, there will be a new deadline to be respected.

Electronic invoice, what changes for flat rates

Starting from 1 October, the flat rates will have to take into account the new provisions before issuing the invoice. Specifically, from next month, for this category of taxpayers, the preferential regime provided for by Legislative Decree 36/2022, the new PNRR decree, which until now had allowed to issue the invoice within the following month to that of carrying out the operation.

For transactions carried out in the third quarter of 2022 – therefore in July, August and September – the previous provisions continue to apply (here the most important dates to be recorded).

The decree therefore fixed the maximum duration of this transitional regime, also indicating the sanctions and consequences in case of omitted or late issuance. So, until now the flat rates have had a month to send them (starting from the moment in which their service / product has been rendered and / or completed), but at the expiry of the introductory rule of fulfillment, things will change.

Flat rate electronic invoice: pay attention to the new deadline

To art. 18, paragraph 3, the Legislative Decree n. 36/2022 (so-called “Decree PNRR 2”), containing “Additional urgent measures for the implementation of the National Recovery and Resilience Plan (PNRR)”, introduced the obligation of electronic invoicing for all those subjects who in the previous year, or in 2021, have achieved revenues or received remuneration, reported for the year, exceeding 25 thousand euros. This new obligation, therefore, has also affected the flat rates this year, while starting from 1 January 2024 it will be extended to the remaining holders of p. VAT (who are allowed to use private software, such as Libero SiFattura, a complete administrative management system that also includes electronic invoicing functions).

For the third quarter of the 2022 tax period, sanctions (referred to in article 6, paragraph 2, of legislative decree no. 471 of 18 December 1997) therefore do not apply to taxpayers who – as already mentioned above – issue an electronic invoice within the month following that of the transaction. However after September, that is starting from 1 October, flat-rate taxpayers will also have to respect the ordinary terms of the 12 days for the issuance of the electronic invoice. In fact, from that date, the favor regime envisaged by Legislative Decree 36/2022 will fall.

Electronic invoicing: penalties for those who do not respect the terms of issue

As established by the legislator: “The transferor or provider who violates obligations relating to the documentation and registration of non-taxable, exempt, not subject to value added tax or subject to reverse charge […] is punished with administrative sanction between five and ten percent of undocumented or unrecorded fees. However, when the violation is not relevant even for the purpose of determining the income, the administrative sanction is applied from 250 euros to 2 thousand euros.

If the violations consist of the failure or not timely storage or transmissionor even in the storage or transmission with incomplete or untruthful data, the penalty is equal, for each operation, to ninety percent of the corresponding tax
to the amount not stored or transmitted (here instead we explain how to correct compilation errors).

Part of the responsibility also falls on the transferee or customer if – in the exercise of businesses, arts or professions – it has purchased goods or services without an invoice having been issued in accordance with the law or with the issuance of an irregular invoice by the other contracting party. In these cases, the law provides for an administrative penalty equal to one hundred percent of the tax, with a minimum of 250 eurosunless it takes care of regularize the operation in the following ways:

  • if you have not received the invoicewithin four months from the date of the transaction, by submitting to the competent office
    against him, subject to payment of the tax, within the thirtieth day following, a document in duplicate showing the information required by article 21 of the decree of the President of the Republic October 26, 1972, n. 633, relating to the invoicing of operations;
  • if you have received an irregular invoicepresenting to the office indicated in letter a), within the thirtieth day following a
    that of its registration, an additional document in duplicate bearing the same indications, upon payment of the
    any higher tax due.

Flat rate electronic invoice: new deadline for issue
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The Article Is In Italian🡽

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