The government is thinking of including in the 2018 Budget law a bis version of the scrapping of the ex Equitalia tax bills. Il Sole 24 Ore writes it, specifying that the measure - at least in terms of timing - could be linked to the extension of the electronic invoicing obligation also to commercial relations between private individuals.
The main purpose of these measures is to find resources to finance the other interventions to be included in the manoeuvre. The bis scrapping would concern a potential audience of 400 taxpayers who were excluded from the first "facilitated definition" (this is the technical name of the scrapping) due to formal errors or non-payment of installments. It would therefore be a question of giving them a second chance by reopening the terms of accession.
Since the first edition of the scrapping of the tax bills, the State has so far collected 1,8 billion euros, but by 2018 the government expects to recover a total of 7,2 billion. Any extra revenue could be used to finance the next manoeuvre.
As far as the obligation of electronic invoices between private individuals is concerned, the contours of this measure are much more defined than those of scrapping. The Ministry of the Economy has been negotiating with Brussels for some time now to obtain a derogation from the prohibition of mandatory e-invoicing.
Today electronic invoicing it is obligatory only for public administration suppliers, but the government's objective is to extend the bond to relations between private individuals as well. According to initial estimates, the measure should bring 1,5-2 billion euros more into the public coffers in the first year, but the proceeds are expected to rise progressively in the following years.
