Dal 1° luglio obbligo fattura elettronica sopra i 25 mila euro – Le novità

Not only mandatory electronic invoicing, but also advance payment of penalties for denied POS

From 1 July, the obligation to issue electronic invoices  also comes into force for flat-rate taxpayers with revenues/fees exceeding 25 thousand euros, through the Exchange System (SdI) for all transactions between subjects resident or established in Italy, including cross-border transactions since the Esterometro will also be abolished from 1 July . For micro VAT numbers below 25 thousand euros, the obligation starts on 1 January 2024. Confirmation of the new rule was included in  Legislative Decree 36/2022  ( read here ), now published in the Official Journal.

In essence, the electronic invoice becomes due for:

–  taxpayers who fall under the advantageous regime (Article 27, paragraphs 1 and 2, Legislative Decree 98/2011);
–  flat-rate taxpayers (Article 1, paragraphs 54 to 89, Law 190/2014);
–  taxable persons (amateur sports associations and third sector entities) who have exercised the option for the application of the special VAT regime for income tax purposes (Articles 1 and 2, Law 398/1991) and who in the previous tax period have obtained income from the exercise of commercial activities for an amount of up to 65 thousand euros.

Transition period

VAT numbers now included in the electronic invoicing obligation will benefit from a transition period (July-September 2022) in which they will have more time -  therefore without incurring penalties  - to issue the invoice. Compared to the ordinary 12 days, they will be able to upload the invoice to the SdI within the month following the operation carried out.

The penalty, in this case, will be between 5% and 10% of the undocumented or unregistered fees, with a minimum of 500 euros. Of an amount between 250 euros and 2 thousand euros if the irregularity is not even relevant for the purposes of determining income.

 POS denied, early sanctions

Also in DL 36/2022 comes the advancement of the start date of the 30 euro fine (plus 4% of the value of the rejected transaction) in case of  non-acceptance of electronic payments  of any amount by merchants and professionals. The fine will start from 30 June 2022 and no longer from 1 January 2023.