Electronic invoice, double storage for socks and lump sums

Electronic invoice, double storage for socks and lump sums: the latest clarifications on this subject were provided byRevenue Agency with the FAQ published November 28, 2018.

There was a lot of confusion about the keeping electronic invoices the subjects with a VAT number lower than the minimum and the lump sum, exempt from the obligation from 1 January 2019.

During two separate conferences organized with the specialized press, it was initially revealed theelectronic preservation obligation also for purchase invoices received from minimum rate and fixed price and then theAgenzia delle Entrate was denied, stating that this obligation is not required by applicable law.

In the FAQ containing the clarifications provided by the Revenue Agency on the eve of January 1, 2019, finally arrives the definitive answer: to act as a discriminator will be the communication or not of the PEC address or the recipient's codeor to receive electronic invoices that have been sent to you.

Preservation of minimum and lump sum purchase invoices: double trace from 1 January 2019

the holders of a VAT number in the regime of the minimum and in the diet dish (as well as the operators identified in Italy) they do not have the obligation of electronic preservation received invoices, if the subject does not communicate to the seller or the lender the PEC address or the recipient's code with which to receive the electronic invoices.

It is with this FAQ that the Revenue Agency resolves doubts about the rules for the preservation of electronic purchase invoices issued to subjects holding a VAT number exempt from the obligation to deliver.

The scenario presented is that of one double track:

• the the conservation remains badog in the event of non-communication of the e-mail address (PEC or consignee code) to which the ES must transmit the established purchase invoices in respect of the minimums and lump sums;
• on the contrary, in the case of communication of the PEC code or the recipient code, the electronic invoices received must be stored in digital mode.

This is reflected in the details that Inland Tax has recorded on paper to facilitate the start of the electronic invoicing obligation as of January 1, 2019.

For the preservation of purchase invoicesPlease note that it will be possible to subscribe to the free service made available to the Revenue Agency and to use the services provided against payment by the various providers.

Electronic invoice, minimum and lump sum as final consumer

Taxpayers who hold VAT numbers below the minimum and lump sum amounts are considered end consumers for the object in question at the time of issuance of the electronic invoice.

The rules in this regard were provided by the Revenue Agency in the provision of April 30, 2018.

In the case of compilation of an electronic invoice Intended for a taxpayer under the lump sum or flat rate, the issuer must use the code "0000000" to complete the field "Destination Code". The invoice will be book to the recipient within theWeb Zone reserved on the website of the Revenue Agency. Same rules if a specific PEC address is not communicated or that of an intermediary capable of receiving electronic invoices on his behalf.

It will be the badignor or the lender of duty communicate quickly the invoice is made available in its own reserved area and must deliver a copy in pdf or badog electronic invoice (unless express cancellation of the customer).

At the time of the revision, the SE will inform the sender.

In this case, the preservation of purchase invoices received from subjects exempted from the active electronic billing cycle remains badog.

Scenario different if, on the other hand, the holder of a VAT number falling under the minimum or flat-rate regime must decide – even if he is not obliged – to communicate the PEC address or the recipient's code to receive electronic invoices. In this case, according to the clarifications contained in the FAQ of the Revenue Agency, the storage must be carried out electronically.