Fixed prices and e-bill commitment: First semester without fines?


    Fixed VAT numbers: The electronic billing obligation will officially start from July 1, 2022, but the National Institute of Tax Authorities was to apply to the government to grant a transitional first semester without penalties. Let’s see what the latest news is.

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    L ‘Electronic invoice obligation for VAT numbers on a flat rate basis It will officially start From 1 July 2022. , but the hypothesis of establishing a Chapter One Without Penalties.

    The suggestion comes directly from INT, andNational Institute of Tax Authoritieswhich asks the government to give taxpayers more time to adjust to such a drastic change.

    Flat rate e-invoice: what changes from July 1

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    From July 1, 2022, fixed VAT number holders will be You are required to submit an electronic invoice.

    L ‘Exemption out of commitment It will be up to about 800,000 VAT numbers, including small businesses, the self-employed and professionals, who will stay under the flat rate scheme for another two years with a simple paper invoice.

    The decree that introduced the grandmother also stipulates that a Transitional period with partial suspension of sanctions: From the moment the commitment is activated until September 30, 2022, it is allowed to issue the electronic invoice for new committed topics During the next month to the person to whom the operation is being performed.

    Usually the deadline is 12 days, but in this transition period it will be extended until the next month, without application Penalties (the range From 250 to 2000 euros).

    Chapter one without penalties?


    However, this transition period does not seem to be enoughNational Institute of Tax Authorities (INT)which in recent days was going to submit a request to the government to grant a A full semester without penalties.

    The Institute proposes, in detail, to amend the PNRR Ordinance Transformation Act 2, to reformulate the rules for the electronic billing obligation expected from the 1st of next July.

    president Ricardo Alemanno Requests Sanctions postponed until January 1, 2023Given the implications this change will have on taxpayers. The response of the executive branch is now awaited.

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