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2019 electronic invoicing: excluded and mandatory, profile card
the electronic invoicing go from 1 January 2019but the obligation will not be for everyone, indeed. On the horizon, there are still several categories of subjects excluded from the obligation. And a map of the dates to follow that will extend the achievement to all on January 1, 2020. With thepackage extensionin all cases, the exempted subjects will increase (all those in the subsidized scheme). Then there is the accounting war, dissatisfied with the government's response to the future problems of novelty about to come into force.
Flat fee 2019: reduced beneficiaries, those who do not fall
2019 electronic invoicing: subjects obliged and excluded
According to the estimates of Sole 24 Ore, only half of the current VAT elements will be subject to the electronic invoicing obligation. From the next New Year will start onelectronic bill obligation between individuals operating in the B2B and B2C domains. But are excluded from achieving the minimum VAT and lump sum, as well as taxpayers who only make receipts and tax invoices: for these the obligation begins from July 1st, 2019 (only for large operators) e from 1 January 2020 (all the others). Not to mention the exclusions recently discussed in Parliament, in which they fall under doctors and pharmacists for privacy issues but also the amateur sports badociations whose income threshold is below 65 000 euros.
Delegate electronic invoices: cost and who can have it
2019 electronic billing: a few figures
By helping us with a recent infographic published by the business daily, we can estimate that the number of people corresponding to the VAT corresponds to about one 5,830,500 units. Among them, the majority are taxpayers operating only in the field B2Bor Business to Business (2297500), followed by operators who only make receipts and receipts (1732000). To these are added the 935,000 self-employed workers operating under a subsidized scheme (minimum and fixed price). Close taxpayers who operate in the field B2C, Business to Consumer, but they also make invoices (866000).
If we divide them by type of subject, we find a clear majority of individual companies (2,745,000), followed by limited liability company (1,263,000) e the society of people (830000).
In conclusion, the annual turnover it's iconic. And we divide mainly between income up to 30,000 euros (1,934,000) e income exceeding 100 thousand euros (1,563,000). In the middle, we find income from 30 to 65,000 euros (they are 909,000 and will be affected by the extension of the flat rate 2019). And finally, from 65,000 to 100,000: these represent approximately 489,500 units and will be affected by the fixed rate of 20% forecast for 2020).
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