Electronic bill for agricultural fuel purchases: the first official clarifications – Targatocn.it

After an initial phase of turbulent uncertainty, farms can, at least in part, breathe a sigh of relief, referring to the electronic billing rhetoric for agricultural fuel purchases. However, an eye of attention continues to pay for payments, as has been illustrated subsequently.

The electronic invoicing of fuel deliveries, which had been proposed as mandatory from 1 July 2018, could also have affected farms, based on the reading of the law in its original form. After several discussions, requests for interpretations and amendments to the legislator, we obtain here, on this point, the Circular No. 13 of July 2, 2018 of the Revenue Agency, which clarifies some questions still questionable, helping to better understand the scope of the standard.

With respect to the supply of fuel for agricultural and forestry tractors in response to a question, the circular states that, according to the legislation, two factors are to be considered : [19659004] Taxation document relating to the operation : the circular specifies that petrol and diesel intended for agricultural vehicles of various types are to be considered as excluded from electronic invoicing obligation

Fuel payment systems : the circular specifies that the same general rules applicable to other sectors apply to the sale of agricultural fuel. Therefore, in order for the cost of purchase to be deductible and for VAT to be deductible it is necessary that the payment be made in a manner by one of the instruments identified by the provision of the director of Revenue Agency prot. not. 73203 of April 4, 2018.

Farms, therefore, on the one hand can grow a sigh of relief because it is not yet mandatory, for the moment, the issuing an electronic invoice for the supply of agricultural fuel, so may continue to manage, if possible, purchase invoices as made up to now. On the other hand, however, they will have to pay attention to how they will make the payments having to use traced systems to be able to deduct the cost and deduct VAT. To ask for more attention, then, the varied tax framework applicable to agricultural sector enterprises that requires careful badysis of the individual situation of each firm to better understand how to apply correctly the standard.

For more details, please refer to the July 13, 2018 Circular number 13 of the Revenue Agency.