[ad_1]
Further clarifications concerning electronic invoicing were provided by the Inland Revenue with the circular 13 / E / 2018 of yesterday, July 2.
Among the answers to questions from several parties, surely the most awaited concerns electronic billing obligations within subcontracts which, as you know, are already in force from July 1 not having been the object of extension as was the case for fuel supplies .
The aforementioned clarification of the practice then on subjective field of application emphasizing that the obligations of electronic invoicing apply only to the subcontractors and subcontractors for which the contractor provided for communications required by law .
As it is known, in accordance with article 105, paragraph 2, decree-law 50/2016 " the subcontracting is the contract with which the contractor badigns to third parties the performance of part of the services or work which is the subject of the contract. […] The badignee communicates to the contracting authority before the beginning of the service, for all subcontracts which are not subcontracts, stipulated for the performance of the contract, name of the subcontractor, amount of the subcontract, object of the work, service or supply entrusted to it amendments to the information provided during the subcontracting contract are also communicated to the contracting authority . "
There is therefore an obligation to issue electronically only to those who work against the post of public pimp or to whom, in the performance of the contract holds subcontracting contracts proper (ie performs directly part ) or has the status of subcontractor (ie the person who, by contractual obligation, carries out a to the contractor and is communicated to the contracting authority ).
Instead excluded new electronic billing obligations from all those who sell goods to a customer 003] without being directly involved in the main contract for which, therefore, not there is no obligation of communication to the contracting authority. No news therefore concerns those who provide goods to contractors without knowing what use they will make of them (although they know that the goods could be used as part of A public tender)
Issuance of the invoice
Another important clarification made by the circular in question concerns the date of issue of the invoice ; Specifically, the question focuses on the date of issue of fuel bills
The Revenue Agency recalls that the rules on the electronic invoicing do not are in any way the normal conditions of issue documents are lifted: the issuing invoice must therefore continue to be contextual to the supply of fuel.
The invoice must be issued within 24 hours on the same day of the transfer .
The contextuality however, must be evaluated in the light of the legally and technically imposed process, for creation and transmission of the document to ] SdI .
Precisely to take into account the fact that controls of SdI may take some time is provided for by Prot. not. 89757 of 30.04.2018 that " The date of issue of the electronic bill is the date indicated in the field" Data " of the section" General data "of the electronic invoice, which represents one of the mandatory information pursuant to Articles 21 and 21bis of the Presidential Decree of 26 October 1972, No. 633 ": this clarification, and not allows taxpayers to send the invoice at a date different from that which is normally provided for and mentioned above
. ] electronic invoice must in any case be timely transmitted by 24 hours on the day of the operation ;
However, the circular states that, according to first application of the new provisions, in consideration of the necessary process of technological and organizational adjustment necessary to taxpayers, dispatch of the invoice file with a minimum delay of however such that does not affect the correct liquidation of the tax constitutes non-punishable violation according to [article article 6, paragraph 5-bis, D.Lgs 472/1997 .
[ad_2]
Source link
