An extension for the electronic receipt? In times of controversy over the Milleproroghe decree - which risked accepting even an amendment relating to the limitation period - anything can happen. While waiting for the decree to be approved by the end of the month, there is a postponement that does not fall within the classic provision omnibus, but still affects thousands of Italians. Those who, starting from 2020, are obliged to issue an electronic receipt.
ELECTRONIC RECEIPT EXTENSION: 6 MONTHS MORATORIUM
In reality, one should not speak of an extension, but of a moratorium or suspension, because - on closer inspection - no aspect of the old system is actually extended.
The issue is about sanctions. From January 30st to June 2020th XNUMX, subjects who from this year must register and transmit the data relating to each sale to the Revenue Agency (as is already the case with the electronic invoice) will not be punished if they fulfill their obligation within the month following that of the transaction.
FROM JULY 2020 TIGHTER TIMES FOR SANCTIONS
After this six-month soft start, from 2020 July XNUMX the penalties will be triggered in case of failure to send by the twelfth day after the date of the operation.
THE PRECEDER OF THE GREAT EXERCISES
The same six-monthly moratorium was granted to the largest businesses last year. In fact, for subjects with an annual turnover of more than 400 thousand euros, the obligation to issue an electronic receipt began in July 2019 and therefore the regime of greater leniency on penalties ended on 31 December.
From 2020 January 30, the electronic receipt is also mandatory for small and medium-sized businesses, which can therefore benefit from a less severe sanctioning system until XNUMX June.
ELECTRONIC RECEIPT 2020: WHICH SANCTIONS FOR THOSE WHO SGARRA?
Now let's see what we risk. For data not stored or transmitted, or transmitted in an incomplete or false form, the penalty is equal to 100% of the VAT on the undocumented amount.
If instead the electronic recorder breaks, the operator must report the fault to the Revenue Agency, immediately ask for repairs and - in the meantime - write down the fees in an emergency register. Anyone who does not respect these rules risks an administrative fine from 250 to 2 thousand euros.
Finally, there is a sting for repeat offenders. Anyone who commits four violations (on different days) within five years also triggers an immediately enforceable ancillary sanction, i.e. the suspension of the license or authorization to exercise the activity for a period ranging from three days to a month. If the total amount of the disputed fees exceeds 50 thousand euros, the suspension can be extended up to six months.
Read Guide of the Revenue Agency.
