The electronic invoice does not slip, but becomes softer. From 2019 January XNUMX, the e-invoice obligation - already in force for relations with the public administration - will also be triggered for transactions between private individuals, i.e. business to business (B2B) and business-to-consumer (B2C). Postponing the measure for a year would cost the public coffers too much: 1,9 billion euros, i.e. the sum that the State expects to collect with the recovery of the tax evasion. However, the perimeter of the exemptions will be quite large and the soft sanctions regime will remain in place longer than expected.
ELECTRONIC INVOICE: 2 MILLION VAT EXEMPT
In addition to small agricultural producers, to whom the law already allows not to issue invoices, VAT numbers who make use of one of the special regimes will be exempt from the electronic invoice obligation. These also include the flat-rate regime, which the government has decided to expand. The latest budget law raises the turnover threshold to 65 euros within which you can enjoy the 15% rate that replaces Irap and Irpef (including regional and municipal surcharges). A significant expansion, considering that, at the moment, the ceiling fluctuates between 25 and 50 euros depending on the activity (for professionals it is 30 euros).
As a result, the number of e-bill exempt customers is also growing. Northern League supporter Massimo Bitonci, undersecretary of the Ministry of Economy, said in the Senate Finance Committee that "for at least two million VAT numbers, there will be no obligation to issue an electronic invoice".
Not only that: among the amendments being examined by the commission there is also the exemption proposal for small sports and amateur clubs and for pharmacists and doctors who work with users who are already obliged to send data through the health card system.
SANCTIONS LIGHT UNTIL SEPTEMBER
At first, the tax authorities will be lenient with those who violate the electronic invoice obligation between private individuals. The tax decree linked to the maneuver provides that the penalties will be canceled for those who issue the document within the period's liquidation, while they will be reduced to 20% for those who comply within the subsequent liquidation. The expiry of this sanction regime was initially set for 30 June 2019. Later, also to meet the demands of accountants, a series of amendments presented by the majority and by the opposition had proposed extending the moratorium to all of next year. In the end, however, a compromise was reached: the mini-sanctions will be in force until 30 September 2019. A solution that should become a reality through a reformulation of the amendments already tabled.
Read also the e-bill practical guide: how to do it and how it works.
