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Decree Law No. 79 of 28 June of this year, published in the Official Journal, extending until 1 January 2019 the entry into force of the electronic invoicing obligations, provided for the supply of road fuel distribution
This postponement does NOT relate to:
– services rendered by subcontractors and subcontractors in the field of public administration contracts (PA). These transactions confirm the anticipated launch of the above-mentioned bond as of July 1, 2015, but are still waiting for a practice paper announced by the Inland Revenue to clarify the lingering doubts,
– the sale of & # 39; 39; gasoline or diesel for use as fuel between economic operators, excluding the last pbad of road distributors to those who purchase diesel and gasoline for transport as VAT and as final consumer, subject of the aforementioned extension.
01/07/2018 the supply of fuel, affected by the extension, can be documented alternatively by:
– fuel card,
– electronic invoice: distributors already technologically equipped will be able to issue an electronic invoice on an optional basis or on request
However, for the purposes of the deduction of cost and deduction and VAT, the obligation to adopt instruments is confirmed traceable payment methods. Identified by the provision of 04/04/2018 of the Revenue Agency:
– bank checks, postal checks and circulars,
– postal orders and money orders,
– electronic means of payment such as :
o direct debit, bank or postal transfer, money order,
oo debit, credit and prepaid cards;
oo any other form of payment other than in cash.
As already communicated by the Inland Revenue the question of traceable means of payment should be considered valid payments made by the taxable person through the intermediary way, but which can be attached to an uninterrupted chain of payments with traceable instruments.
Consider, purely explanatory and non-exhaustive, the refueling of a company car that the employee performs at a street vendor during a business trip: if the payment is done directly by the employee with one of the means identified by the Inland Revenue and the corresponding amount is refunded in accordance with the legislation in force, always using any of the terms identified by the finance law (eg by bank transfer with remuneration), there is no doubt that the traceability of the expense to the employer will allow deductibility with respect, as obvious, additional criteria provided by the Tuir .
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