The Taxman lowers the bar again this year, at least as far as lo Spesometer. Public bodies and autonomous administrations are excluded from the procedure for data relating to 2014, while retail traders e tour operators they will not have to transmit the invoices under 3 euros net of VAT. This was established by the Revenue Agency, confirming the measures already implemented for 2012 and 2013.
The green light - signed by the number one of the tax authorities, Rossella Orlandi, last March 31st - arrived a few days before the next deadlines for communications of relevant VAT transactions, scheduled the 10 and the 20 April respectively for those who pay the tax on a monthly and quarterly basis.
Spesometer means the anti-evasion rule that has been obliging for three years now all VAT holders to notify the tax authorities of the expenses incurred by its customers. The goal is track expenses to verify the economic availability of individual taxpayers e compare them with the declared income. The communication must be made electronically, using the appropriate forms (details here).
The exclusion of PA and autonomous administrations it became necessary "in order not to burden public bodies with further duties - explains the Agency - already committed to adapting IT infrastructures, accounting systems and internal procedures due to the new obligations regarding electronic invoicing Pa (in force since March 31st, ed) and split payments”.
As for the retailers and tour operators, the simplification "takes into account the difficulties reported by operators in the sector", concludes the tax authorities.
