Also this year the spendmeter will be lighter for retail traders and tour operators, who will not have to report active transactions with unit amounts lower than 3 and 3.600 euros respectively (the former net, the latter gross of VAT) . This was established by the Revenue Agency in a new provision, explaining that the "simplifications meet the needs and difficulties reported by operators in the sector". In the same text, the tax authorities also exclude public administrations and autonomous administrations from sending the expenditure meter for 2015.
The 2016 Stability Law, "to avoid a duplication of obligations for those who have already transmitted data to the Health Card system - the Agency recalls -, provides for these subjects the exemption from the obligation to enter such data in the telematic communication of relevant transactions for VAT purposes. However, due to the intention of simplifying the law, taxpayers can also indicate the data already transmitted to the health card system in the multi-purpose model of the spesometer, if this is easier from an IT point of view".
The subjects who send the data relating to the services provided in 2015 to the health card system are the following:
– local health authorities;
– hospitals;
– hospitalization and treatment institutions of a scientific nature;
– university polyclinics;
– public and private pharmacies;
– outpatient specialist principals;
– the structures for the provision of prosthetic assistance and supplementary assistance services;
– other facilities and facilities accredited for the provision of health services;
– those enrolled in the register of surgeons and dentists.
