How is the tax credit calculated for the purchase of the telematic recorder? Is the bonus valid even if you pay in cash? What about leased appliances? These are some of the most common doubts among Italian merchants who, starting from 2020, are obliged to issue an electronic receipt. To clarify these and other aspects, the Revenue Agency - Collection has published a circular, No. 3/E. That's all the explanations.
TAX CREDIT ON THE TELEMATIC REGISTER: HOW IS IT CALCULATED?
The tax credit on the electronic register is equal to 50% of the expenditure incurred for the purchase or adaptation of the current cash registers, up to a maximum of 250 euros in the case of purchase and 50 euros in the case of adaptation for each device.
Furthermore, the Revenue Agency specifies that the amount of the tax credit includes VAT, if this is not deducted by those who benefit from the bonus.
LEASING YES, RESALE NO
The tax document then clarifies that operators who support the expense in 2019 and 2020 but eventually become owners of the appliance at a later time, for example because they leased it, are also entitled to the subsidy.
On the other hand, those who buy telematic recorders not to use them, but to resell them (or to sell them for any reason) are excluded from the bonus.
DUTIES AND TIMES
It should also be remembered that, as expected from 2020 also for Irpef deductions at 19% (healthcare costs included), you are entitled to the tax credit on the electronic recorder only if the payment was made with traceable instruments (debit card, credit card, prepaid card, bank or cashier's check, bank transfer or postal payment).
As for the times, the facilitation will be usable in compensation from the first periodic VAT payment following the month in which the invoice was registered.
HOW TO BEHAVE WITH MEAL VOUCHERS
Finally, the Revenue Agency explains that, when it receives meal vouchers as payment, "the merchant is required to memorize the consideration, in whole or in part not collected, and in any case to issue the commercial document” with the electronic recorder. "From 2020 July XNUMX it will then be possible to specify the nature of the transaction in more detail".
