When the implementing regulation of the optional daily sending of data on invoices issued and received, as well as the fees, comes into force, VAT subjects will no longer have to send the Intra forms of the services received. And only for those who decide to make this daily communication will the obligation to send the list of customers and suppliers, the black list communication and the data of the letters of intent received be eliminated. This is foreseen by an amendment approved during the conversion of the Fare decree.
As of 2015 January XNUMX, VAT number holders will be able to send the Revenue Agency electronically and daily by choice "the analytical data of the invoice for the purchase and sale of goods and services", as well as the amount of the "considerations of the carried out and not subject to billing".
For those who choose the route of daily transmission, some of the transmission requirements which are currently mandatory may be eliminated.
