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The Circular 13 / E signed by the Director General of the Revenue Agency Ernesto Maria Ruffini and published on the evening of July 2, develops a series of responses to the main questions formulated by the professional badociations on early electronic billing obligation, particularly with respect to the fuel supply chain, confirming that all sales of gasoline and diesel fuel intended for use as fuel for automobiles must be the subject of an electronic invoice Only exception to sales made to the road distribution networks, whose obligation runs from 1 January 2019. Let's describe the main points clarified by the circular. We have written the general table on electronic invoices and gasoline / fuel, after the postponement to 2019. We are looking at the latest clarifications here.
Fuels for engines of various types
It was asked whether the obligation of electronic invoicing introduced by the law Financial Statements 2018 also relates to suitable fuels to fuel engines of different types
L & # 39 Revenue Agency, recalling the clarifications already provided in Circular no. 8 / E of 2018 (point 1) and in the provision of the director of the Revenue Agency n. 89757 of April 30, 2018 indicates that all sales of gasoline and diesel made between taxable persons, to the exclusion of sales made by those who belong to the self. – "Benefit scheme" and those applying the flat-rate scheme, and until 31 December 2018, of those of road distribution installations intended to be used as fuel for motor vehicles . [19659004] It is recalled that the method of documentation with electronic invoice concerns any sale of the goods indicated and therefore also intermediate (purchase of a single distributor from a wholesaler) and are also excludes sales of gasoline and diesel other than for use in automobile engines, that is to say other than those used in vehicles normally traveling on the road.
finally, it recalls that " where, at the time of the transfer, there is no certainty as to the use of a specific type of fuel falling within the categories supra […] multiple expressions of protection and avoidance of evasion phenomena and VAT fraud requires electronic invoicing ".
Once again stated that the obligation of electronic invoice runs from July 1, it should be noted that this date refers to the invoice, so all occurred on previous dates must be the subject of electronic invoicing and sending through the exchange system (SDI).
Sales relating to fuel for agricultural machinery although traveling on the road, in accordance with Article 57 of the Highway Code, they are not subject to the obligation to electronic invoicing, but must be compulsorily purchased by means of payment
Subjects identified in Italy
Referring to transactions made by and for persons identified in Italy by the Revenue Agency, recalling the Implementation Gold Decision (EU) 2018/593 [19659011] of the Council of 16 April 2018, by which Italy was authorized to apply special derogation measures to Articles 218 and 232 of the Directive 2006/112 / EC in order to allow the application of compulsory electronic invoicing throughout the country, points out that Italy was authorized to accept as invoices the invoices or the sages only in electronic form if issued by taxable "established" Italian Territory other than persons enjoying the exemption of small businesses, and to provide that the use of electronic invoices issued by entities established on the territory The Italian Government is not subject to the agreement of the recipient
Relatively to the treatment of persons identified in Italy for VAT purposes
the circular recalls Article 11 (3) of the Implementing Regulation (EU) n. Council Regulation (EC) No 282/2011 of 15 March 2011 laying down the provisions for the implementation of Directive 2006/112 / EC on the common system of value added tax, according to which: "[…] having a VAT identification number is not in itself sufficient to believe that a taxable person has a permanent establishment ". It follows that according to Community legislation "established" subjects may not include simply identified non-resident subjects, unless the existence of a permanent establishment can be demonstrated. [19659004] The national rule on electronic invoicing must therefore be interpreted in accordance with the authorization decision, in addition to the VAT Directive and the principles of proportionality and fiscal neutrality
Therefore, on the basis of the derogatory decision only established subjects may be required to issue an electronic invoice .
For invoices received, the circular shows that the decision does not require that the person receiving the invoice be established in the national territory, therefore electronic invoices to non-residents identified in Italy, provided that the possibility of obtaining them be guaranteed and paper copy of the invoice if it so requests
Deferred invoices
From the point of view of the application, the circular for the purchase of diesel fuel and diesel 39 petrol intended to be used as fuel for motor vehicles by 30 June specifies that, in order to determine the formal obligations, the time of issue of the document must be taken into consideration. Therefore, for transactions, even if they were made in a previous period, all invoices issued with effect as of July 1, 2018 also " deferred invoices " issued in accordance with Article 21, co.4, let (a) of Presidential Decree no. 633/72, no later than July 15, 2018 with reference to June 2018 must be electronic, then transmitted via SDI
Conditions of transmission of invoices to the SDI
The deadline for transmission to The IDS of the invoices documenting the supply of fuel was one of the most debated and criticized by much of the doctrine
Circular 13 / E recalls that the conditions of the fuel. issue of documents electronic) remain anchored, to the provisions contained in art.21, co.4 of the DPR 633/72 concerning the timing of the execution of the operation, and the collectability of the tax, as indicated in Article 6 of the same DPR 633 /72.
L' issuance of the electronic invoice must take place at the same time as the supply of fuel (to the Exception of "deferred invoices"), that is, with the contextual term in the 24 hours of the same day in c The transfer was made .
The aforementioned circular recalls that it must be borne in mind that the process of issuing, transmitting and delivering the electronic invoice must be carried out through the IDS. on the basis of a specific legal obligation also refers to defined technical rules. It is precisely for this reason that the Circular continues, that the system of controls that SDI must perform for each document transmitted, as well as the operational variables related to the channels of sending / receiving, the content of the decision . 89757 of April 30, 2018 which states in paragraph 4.1 that " The date of issue of the electronic invoice is the date in the field " Date "of the section" General data " " electronic invoice file, which represents one of the mandatory information under Articles 21 and 21bis of the Presidential Decree of 26 October 1972, No. 633" [19659004] In practice, the electronic invoice record should always be sent promptly to the SDI baduming the importance for the issuance of the immediate invoice, the only date of training and l & # 39; Contextual sending to SDI, as indicated in the field indicated. Indeed, in the absence of deviation that in any case implies the possibility of a new shipment within the next 5 days, the processing time (ie delivery / delivery) made available to the badignee / buyer) become marginal.
new obligations, with the subsequent application and technological difficulties, a minimum period is tolerated so as not to compromise the correct settlement of the tax therefore without constituting an offense punishable according to art. 6, co.5-bis of Legislative Decree 475/97
Method of transmitting an invoice rejected
As is known, the electronic invoice must be issued and sent by SDI which carries out the formal controls . In case of non-compliance with checks, a " waste receipt " file will be delivered to the transmitting subject on the same channel as the same file within 5 days, so the electronic invoice it is considered not issued .
The badignor / lender who in the meantime had made the accounting record of the document, will have to do so. Make an accounting change (valid for internal purposes only), without sending an amendment note to the SDI, as described in 6.3 of section 89757/2018.
It is considered that the electronic invoice related to the file rejected by SDI must be issued and sent again via SDI within five days from the notification of rejection, with the date and number of the original document as stated in resolution n. 1 / E / 2013 on the unequivocal identification of the document, both with respect to the previous paragraph
In the event that the issuance of the document with the same number and date is not possible, it stops the need to proceed with the correct liquidation of the document depending on the operation carried out, it is possible to operate alternately:
- the issuance of an invoice with a new number and a new date (consistent with the additional documents issued in the time elapsed since the first submission via Sdi), this results in a link with the previous invoice rejected by Sdi and then canceled with an internal accounting variation in order to make evident the punctuality of the invoice in relation to the operation that documents;
- the issuance of an invoice as a sub-a), but using a specific numbering which, with regard to its progressivity, clearly indicates that it is about a corrigendum document of the previous, variously vici Sdi. Think of numbers such as "1 / R" or "1 / S" to identify bills, inserted in a special sectional register, issued at a later date instead of n. 1 (in the example done) previously rejected by the ES. So, for example, against the bills n. 1 of 2/01/2019 and n. 50 of 01/03/2019 (only two taxpayer invoices rejected by the SE up to that date), no. 1 / R of the 10/01/2019 and the n. 50 / R of 8/03/2013 recorded in the appropriate section.
Electronic invoicing and tendering
The public procurement code and concession contracts (Legislative Decree No. 50 of 18 April 2016) art. 105, c. 2, establishes that: "subcontracting" is the contract with which the contractor entrusts to third parties the execution of part of the services or works forming the subject of the contract […] The trustee informs the contracting authority, before the start of the service, of all subcontracts which are not sub-contracts stipulated for the performance of the contract , the name of the subcontractor, the amount of the subcontract, the object of the work, service or supply entrusted.Also communicated to the contracting authority any change to this information occurred during the subcontracting contract ".
It is clear that, with the foregoing, the provisions of Article 1, co.917, let.b) of Law no. 205 of 2017 (Manovra 2018) apply only to subcontractors and subcontractors for which the contractor has provided the communications required by law.
Electronic billing of gasoline, postponed to 2019: what is happening now
Therefore, the obligation of indicate on the invoice, if applicable, the identification code of the offer (CIG) and the unique design code (CUP) for traceability direct cash flow, under the contracts there will be an obligation to issue electronic invoices via SDI only for those who work towards the public contracting authority or to whom, in the performance of the contract, is the owner of (c & # 39; that is to say, that he directly executes part of it) or has the status of subcontractor (that is, the person who, by contractual obligation, performs and an activity against the contractor and as such is communicated to the contracting authority with the obligation of CIG and / or CUP).
If the indications given in a practical example are lowered, it is considered that are excluded from the new billing obligation all those who sell goods to a customer without being directly involved in the main contract with communications to the customer. 39 Contracting Authority or with the imposition of CIG and / or CUP Scope of Application to Consortia
] A question formulated at the Revenue Agency indicated what was the scope of 39, application of art.1, co.917, let.b) of the law n. 205 of 2017 (Maneuver 2018) with reference to the Consortia, especially if the above-mentioned article also applied to the services rendered by the companies badociated with the consortium winning a contract with a Public Administration or entering the chain of contracts of outsourcing.
On this point, circular 13 / E indicates that the electronic invoicing obligation of the consortium (related to the subjective qualification of the PA contractor) was not 39 will not extend to consortium-consortium relations
It is also to be excluded that the obligation of electronic invoicing appears in internal relations when the consortium is not the direct reference of the e-billing. AP, but enrolled in the subcontracting chain.
Criteria for the Recording of Electronic Invoices] Circular 13 / E also deals with the issue relating to the registration of electronic invoices asking whether, after sent to SDI and the press, can be considered badog
The 2018 Manovra, with the exception of Article 4 of Legislative Decree 127/2015, did not affect the obligations of registration of invoices issued and received indicated in Articles 23 and 25 of Presidential Decree 633/1972
Without prejudice to the aforementioned provisions and subsequent regulations and interpretations, Circular 13 / E shows that:
- the nature of the electronic document transited by SDI is not modifiable and can not be integrated,
- the invoice numbering or any other integration of the same can be carried out according to the terms and conditions (Resolution No. 46 / E of April 10, 2017) already considered appropriate, that is to say by preparing another document, to be attached to the file of the invoice in question, containing both the data necessary for the integration and the details of it. electronic invoices
Is it possible to keep electronic invoices transited by the SDI in formats other than XML?
This interesting and generalized question leads the Revenue Agency to clarify that each operator according to their organization of the company, can also make computerized copies of invoices in one of the formats (eg "PDF", "JPG" or "TXT") referred to in Article 23a (2) of the Legislative Decree of 3 December 2013 (implementing the code of digital administration), and considered appropriate for conservation purposes .
The revenue agency then recalls that who issues / receives electronic invoices, has the right to keep them, as well as other accounting documents, both on the national territory, and that abroad, in countries with which there is a legal instrument regulating mutual badistance (according to Resolution No. 81 / E of 25 September 2015 and Articles 5, co.3 and 9, co. 2 DPCM of December 3, 2013)
Revenue Service of the Revenue Agency
The Circular 13 / f recalls that in the provision of the director of the Revenue Agency no. 89757 of April 30, 2018 and in circular no. 8 / E the same day, it was specifically pointed out that, for those who subscribe to a specific service contract (online), all electronic invoices issued or received via SDI will be stored in accordance with the Ministerial Decree of 17 June 2014, so SDI no distinction will be made between the bills to individuals and the Public Administration
So, who will subscribe to the service contract, to make online for the retention of electronic invoices, all invoices will transit by SDI and without distinction of type of recipient.
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