Friday 6 April is the last day for the electronic transmission of data on invoices to the Revenue Agency, the so-called Spesometro. the deadline, already set for February 28 and postponed by 60 days, it expires today and for latecomers there are penalties ranging from a minimum of 2 to a maximum of 1000 euros per quarter. Also today is the deadline for any additions and for the optional telematic transmission of the data of the invoices issued and received. Furthermore, notifications of the invoices referring to the 2018 transactions - even for those exercising the option - may be sent on a quarterly or half-yearly basis.
Who must submit the declarations? Companies and professionals with a VAT number.
The extension of 28 February is contained in a provision, signed by the director of the Revenue Agency Ernesto Maria Ruffini which transposes the tax law decree 148 of 2017 which introduced some simplifications to facilitate the complicated life of taxpayers.
In particular, “for invoices of less than 300 euros registered cumulatively – specifies the Agency – it is possible to communicate the data relating to the summary document rather than those of the individual documents. The number of information to be transmitted is also limited, because it becomes optional to fill in the detailed personal data of the counterparties. Finally, taxpayers can transmit the data of the invoices issued, those received and the relative variations both on a quarterly and on a six-monthly basis. The new rules can also be used to send supplemental communications to the incorrect ones referring to the first half of 2017. Taxpayers who intend to continue using the market software used to prepare the communication for the first half of 2017 can continue to transmit data according to the previous rules". Cho, on the other hand, prefers to be able to use the two free software packages made available by the Agency and downloadable from the site.
