Goodbye to receipt and ricevuta fiscal. Or, at least, goodbye to their old version, the paper one. This new revolution, similar to the one already carried out on the electronic invoice, will take place in two phases: from 1 July it will be the turn of shops and merchants with a turnover exceeding 400 thousand euros, while for all the others the date of the change is set for 1 January 2020.
Basically, as well as for invoices, even for receipts and receipts it will be necessary to transmit the data online to the Revenue Agency. Of course, it will not be necessary to send every single transaction, but the numbers of the daily fees.
Yes, but how? There are several alternatives:
- telematic recorders (Rt) or telematic servers (St), whose models have been approved by the Revenue Agency;
- a web procedure, which can also be used from mobile devices, made available free of charge by the tax authorities on the «Invoices and payments» portal;
- those who sell medicines will be able to use the same tools and channels already used for sending data to the Health Card system.
Consequently, the current cash registers they will be progressively replaced or integrated - if technically possible - to allow the storage and transmission of daily data.
But on this front there is also good news: operators will be recognized a tax credit equal to 50% of the expenditure incurred for the purchase or adaptation of current cash registers, up to a maximum of 250 euros in the case of purchase or 50 euros in the case of adaptation for each instrument. The tax credit will be usable in compensation from the first periodic VAT payment following the month in which the invoice was registered.
For the client (consumer or VAT number), instead of receipts and receipts it will be necessary to provide them a commercial document, which will be valid as the purchase title to exercise the warranty rights. The buyer can also ask to integrate the document with his tax code or VAT number, which at that point will also have a tax value and can be used for deductions and deductions when filing the tax returns. The same web procedure for sending the data to the tax authorities can also be used to issue these commercial documents.
