Two new arrivals for the electronic invoicing. The first is of a temporary nature: Italy wants to obtain authorization from the EU a extend by three years the obligation to send all invoices relating to transactions between private individuals to the tax authorities electronically (both those between VAT numbers and those registered to final consumers). The green light, which currently expires on December 31, 2021, would thus be extended until the end of 2024.
The second novelty concerns the reference audience. The government intends include in the scope of the obligation of electronic billing VAT numbers that benefit from the flat-rate scheme. In all, there are around one and a half million people, including self-employed workers, freelancers and sole proprietorships. Both indications emerged from the parliamentary hearing of the director of Finance Fabrizia Lapecorella, reported by the Sole24Ore.
At the moment, those who belong to these categories and make use of the flat-rate regime (which provides for the so-called flat tax at 15% or 5% for the first few years of new businesses) are exempt from the obligation of electronic invoicing between private individuals (exemption which however, it does not apply to invoices issued to the public administration). However, the 2020 Budget Law has introduced a reward scheme for those who join voluntarily, i.e. the reduction of one year of the terms of assessment. An advantage which, according to the tax authorities, has already led many taxpayers who adhere to the flat-rate scheme to voluntarily issue electronic invoices.
Fabrizia Lapecorella, director general of Finance, explained during a parliamentary hearing that the extension to flat rates would allow "to complete both the anti-avoidance purposes and those of simplification, allowing to have a complete picture of the turnover produced on the national territory".
After all, "the introduction of electronic invoicing has not generated any particular problems and economic operators have managed to adapt their systems by quickly adopting the new invoicing method, also thanks to the tools made available to taxpayers free of charge by the Come in".
