October 3, 2022

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There is a commitment date for the electronic invoice

Flat rate VAT numbers: There is a date on which the electronic billing obligation will be triggered. The date that will be circled in red on the calendar is July 1, 2022: the draft decree starting the new was approved by the Council of Ministers in effect.

L ‘Electronic invoice obligation for VAT numbers on a flat rate basis It will officially start From 1 July 2022. The news is contained in the draft decree, which was approved by the Council of Ministers on April 13. To confirm the new rule, only the official text of the ruling is awaited.

Let’s see what the changes will be and what the VAT numbers will be exempt of commitment.

Fixed Prices: Commitment to electronic invoice effective July 1, 2022

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Fixed VAT number holders will be Obligated to submit the electronic invoice as of July 1, 2022.

The novelty is contained in the draft decree approved by the Cabinet on April 13, 2022. Moreover, it must delete the exemptions stipulated in a decree-law n. No. 127 of August 5, 2015 regarding:

  • Taxable persons who are subject to the benefits scheme referred to in Article 27, Paragraphs 1 and 2, of the Decree-Law of July 6, 2011, n. 98, converted, with amendments, by the law of July 15, 2011, No. 111;
  • Taxable persons applying the flat rate system referred to in Article 1, paragraphs 54 to 89, of Law No. 190;
  • Taxable persons who have exercised the option referred to in Articles 1 and 2 of Law No. 398, which in the previous tax period received income from the exercise of commercial activities in an amount not exceeding 65,000 euros, i.e. amateur sports associations.
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Exemptions and Penalties

Flat rate VAT numbers: e-invoice commitment date exists

L ‘Exemption out of commitmentIn detail, it could be around 800,000 VAT numbers, including small businesses, the self-employed and professionals, who will stay under the flat rate scheme for another two years with a simple paper bill.

Moreover, the draft decree provides for a Transitional period with partial suspension of sanctions: From the moment the commitment is activated until September 30, 2022, it is allowed to issue the electronic invoice for new committed topics During the next month to the person to whom the operation is being performed.

Usually the deadline is 12 days, but in this transition period it will be extended until the next month, without application Penalties (the range From 250 to 2000 euros).