So far, electronic billing is not mandatory for private consumers or other businesses to have a VAT number on a flat rate basis.
In general, the electronic billing For taxpayers who adhere to preferential taxes (fixed rate and minimum system). There is an exception and a novelty to the study: we talk about it in this guide.
Fixed VAT number: Is electronic billing mandatory in 2022?
As mentioned, a fixed VAT number is not required to issue an electronic invoice, unless it has to Relations with the public administration. In this case, Electronic invoice is mandatory Even for those who stick to concessional taxes.
In all other cases (relationships with companies or private consumers) there is no obligation to the cause according to Art. 1, Share. 3, dlgs n. 127/2015 and the Circular no. 9 / H / 2019.
Those who have opted for the fixed price system are not even obligated to do so Receipt of electronic invoices. You can request a hard copy of the invoice (also in PDF format) sent by e-mail, certified e-mail, or hand-delivered.
A different solution is this: get recipient code To be notified to the supplier, the fixed VAT number will be able to receive a copy of the electronic invoice in his PEC box or in the approved electronic channel.
Electronic invoices: proposals to extend compliance to subsidized VAT numbers
The status of fixed value-added tax numbers could change with tax reform.
In the main document of Enabling the law on tax reform, The The Finance Committees of the House and Senate At the end of last June, they asked to extend the electronic billing obligation for all those who had been exempted so far. The reason for this request is simple: the possibility of tax evasion of the electronic invoice.
Not only this: Italy has proposed to the European Union Commission to extend the electronic billing obligation until December 31, 2024 in addition toExtension For scale under the fixed price scheme. We remind you that, currently, there is an exception to Articles 218 and 232 of Value Added Tax Directive Expires on December 31, 2021.
The last word will come to European Council That it may decide, in the near future, to change the framework of the fixed rate payments obligations.
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