The Guardia di Finanza has modified the controls on the electronic receipt to adapt them to the changes introduced by the 2021 Budget Law. As explained by the Fiamme Gialle in circular no. 2017 of 5 January, exhibitors will have to exhibit a commercial document also for fees not yet collected, that is, even if they have not yet collected the payment.
From January XNUMX, the obligation of electronic storage and telematic transmission of the electronic receipt concerns all merchantsregardless of turnover. However, different procedures are envisaged for the sale of goods and the provision of services.
The underlying principle is that the electronic receipt must be memorized and delivered to the customer - if requested - immediately after the delivery of the goods or the end of the service, even if they haven't received payment yet.
In detail, in case of transfer of assets without immediate payment, the merchant must memorize the transaction and issue a commercial document highlighting that the consideration has not been collected. Then, when he collects the amount due, he will not be obliged to issue a new electronic receipt.
In case instead of provision of services without immediate payment, the operator must always memorize the transaction and issue a commercial document indicating the uncollected fee, but also has another duty: at the time of payment, he must generate a new electronic receipt that recalls the identification elements of the previous one.
The 2021 Budget law provides a fine equal to 90% of the tax in the event that the electronic receipt data is not regularly stored or transmitted.
From the point of view of the penalty, there is no difference between electronic receipts not memorized, memorized late, or with incomplete or false data. In any case, a single penalty is envisaged even if the two violations occur at two different times of the fulfilment.
