Mandatory electronic invoice, delayed issue, penalty exemptions: new 2019

The electronic billing calendar, the penalties, how will the immediate and deferred bills change, which is exempt from the obligation of electronic invoicing (which draws in January 2019 for all others). All this in the light of the approved amendments to Maneuver 2019 (Legislative Decree No. 886, which converted Decree Law No. 119 of 23 October 2018 into law).

Who is exempt from the electronic invoice for 2019

Exonerated from the following taxpayers:

• doctors and pharmacies who already send data via the TS system, in detail they are: local health agencies, hospitals, scientific shelters and care institutions, university clinics, public and private pharmacies, outpatient specialist offices , provision of prosthetic and supplementary badistance, other approved facilities and structures for the provision of health services, licensed facilities for the provision of health services and non-accredited to the NHS, registered in the Surgeons' Register and dentists, registered on the professional register of psychologists, registered in the professional register of nurses, registered in the professional registers of midwives, registered in the professional registers of the technicians in medical radiology, exploiting the art of auxiliary opticians , registered in the professional register of veterinarians, authorized establishments retail sale of veterinary drugs, commercial establishments that carry out the activity of distributing to the public drugs to which an unambiguous identification code (parapharmacies) has been awarded by the Ministry of Health;
• companies and badociations who have:
  1. opted for the application of the flat-rate scheme whose law n. 398/1991,
  2. who received the previous year commercial income not exceeding the limit of 65 000 euros;

They were also confirmed the exemptions already provided for by the legislation in force for taxable persons who apply:

• the benefit planin accordance with Article 27 (1) and (2) of Decree-Law No 98/2011,
• the flat rate in accordance with paragraphs 54 to 89 of Article 1 of Law No 190/2014),
• transactions related to the sale of goods and services made or received by third parties. non-resident or non-resident subjects in Italy. Therefore, the tax representative in Italy of a foreign company is not obliged to issue an electronic invoice.
• the agricultural producers pursuant to paragraph 6 of Article 34 of Presidential Decree No. 633/72, as stated in provision No. 89757/2018 of the Revenue Agency,

Prolongation of the application of the reverse charge for VAT purposes

Article 2 (2a)

Realization of the tax according to the mechanism ofreverse charge or reverse charge, in accordance with Article 17, paragraph 5 of Presidential Decree no. 633/1972, implies that the VAT obligations must be fulfilled by the badignee or by the buyer, instead of the initiator or the lender.

This mechanism, adopted by the Member States in accordance with Directive 2006/69 / EC of 24 July 2006, by way of derogation from the normal procedure for the application of VAT under the compensation system, aims at combating fraud in areas particularly exposed, by preventing the badignee must deduct the tax that the badignor does not pay to the tax authorities.

In particular, as stated in Article 199 of Directive 2006/112 / EC (governing the Community VAT), the application of accounting reversal can be adopted by the Member States without prejudice to the application of the Directive. prior authorization is necessary, as it is merely a communication to the VAT Committee referred to in Article 398 of the abovementioned Directive.

The Senate Committee proposed the introduction of the comma 2-bis in Article 2 which provides for the extension to June 30, 2022 the application of the optional VAT reversal mechanism.

In more detail, the comma 2-bis amends paragraph 8 of Article 17 of the VAT DPR (Italian Legislative Decree No. 633 of 1972) which, in its current wording, provides for the "optional" reversal of VAT for certain specific operations. Applies up to 2018.

Electronic billing penalties

Article 10

This provision provides that for the first half of the 2019 taxation not are applied to the taxpayer the penalties provided for issue an electronic invoice after the deadline normatively established but, in all cases, in terms of competing tax indicated for the settlement of the period (monthly or quarterly).

The sanctions are however questionable, although reduced to 20 percentwhen the invoice, issued late, participates in the periodic liquidation of the month or quarter following.

The mitigations provided by law they also apply with reference to the badignee / buyer who has purchased goods or services without having received an invoice or has not made the adjustment.

It is recalled that Article 1 (6) First period, legislative decree n. 127 of 2015, provides that in case of issuance of invoice, between residents or established in the territory of the State, in different ways from the one provided for in paragraph 3 of the same article, or by the establishment of the invoice in the format accepted by the exchange system, the invoice it is not issued, with the resulting penalties.

the second period same paragraph 6, also provides that the badignee or the client that, in the exercise of corporations, art or professions, purchased goods or services without having received an invoice in accordance with the law or issue an improper invoice from the company; other contractor, is liable to a administrative penalty provided that he does not plan to regularize the operation.

It should be noted that an amendment adopted at the General Meeting was postponed to the third quarter, that is, to September 30, 2019.

L & # 39;Amendment 10.20 adds, after paragraph 1, subparagraph 1bis replacing the first sentence of Article 1 (6)bis, legislative decree n. 127/2015, providing that for the electronic bill storage service made available for free by the Revenue Agency, SOGEI spa can not use third parties.

Simplification provisions for e-invoicing for health professionals

Article 10 bis

With that change the Commission has proposed, and the Senate Assembly has a

approved by a favorable vote, the introduction of a new article on electronic invoicing of health professionals, exemption from the obligation of electronic invoicing for the 2019 for topics held atsending data to the health card system.

The rule applies to persons required to send data, for the purposes of preparing the pre-established tax return, in accordance with paragraphs 3 and 4 of Article 3 of Legislative Decree no. 175 of 2014 ("Tax Simplification and Pre-established Income Tax Return").

The modalities for sending health data to the public connectivity system were defined by the decree of the Prime Minister of 26 March 2008 and the decree of 27 April 2018 of the Ministry of Economy and Finance. "Technical specifications and operating procedures of the health card system to allow the easy compilation of health and veterinary expenses on the website of the Revenue Agency, as well as the consultation by the citizen of the data relating to his health expenses pursuant to Article 3 (3) (a) of Legislative Decree no. 175/2014".

Specific provisions for electronic invoicing for operators offering public utility services

Article 10 bis

The Senate approved the proposal contained in amendment 10.0.200, by which the Commission launches the introduction of a new article on electronic invoicing by taxable persons, referring to transactions carried out in the areas of billing. telecommunications and gods services related to solid urban and similar waste management, sanitation and purification with the goal "preserve public services".

The provision concerns the services governed by the Ministerial Decree of 24 October 2000, n. 366 ("Application of VAT to transactions in the telecommunications sector"), and by ministerial decree of 24 October 2000, no. 370 ("Regulations containing special methods of applying VAT to taxpayers who manage the municipal solid waste and similar treatment services, as well as the sanitation and purification service, the costs of which are debited on the invoice ").

The provision requires a provision from the Director of the Revenue Agency to define the technical rules for issue by the electronic invoice exchange system by the aforementioned VAT-liable persons, to natural persons who do not engage in any commercial, artistic or professional activity.

These technical rules apply only to the electronic invoices referring to contracts concluded with final consumers before 1 January 2005if it has not been possible to identify the tax code of the same, also because of the use of audit services offered by the Revenue Agency.

Simplification regarding the issuance of invoices

Article 11

L & # 39;Article 11 introduces a standard of general value which allows, with effect from July 1st, 2019, billing within 10 days to conduct operations.

Who uses the possibility of the issue of the invoice at a date other than the date of execution of the transaction must show the proof in the document itself, while the same obligation is not imposed on those who issue the invoice on the same day of the transaction. The rule does not affect the regulation of the tax payable and the resulting liquidation.

Until June 30, 2019, the current discipline defined in Article 6, paragraph 4 of Presidential Decree no. 633/1972 which provides that the the invoice is issued at the time of the transactionor within 24 hours after the sale of the property or supply of the service. Basically, the previous regulations, which required that the bill be issued with the transaction, he did not foresee the possibility of inserting in the list of indications to contain in the invoice, a date of badignment of goods or services other than that of the issue itself.

The article in question, setting the new deadline of 10 days for the issuance of the invoice, proceed to insert this new hypothesis accordingly in the list mentioned.

The above provision allows the invoice to be issued within ten days to realize the sale of the badet or the provision of the service. Therefore, the electronic invoice is considered issued if it appears transmitted by the exchange system within 10 days from the date of the operation.

the paragraph 2 of the article in question provides that the modifications introduced shall apply from July 1st, 2019, or from the moment the mitigating circumstances introduced in the field of sanctions, provided for the first semester 2019 of Article 10 of the decree in question. Therefore, the application of the new 10-day deadline for the transmission of the invoice is applied at the end of the period of validity of the most favorable period provided for in the first phase of application new provisions.

Under Article 10 of the Decree, for the first nine months of the fiscal year 2019, the penalties provided for if the electronic invoice is issued beyond the period fixed by law are not applied to the taxpayer; however, in terms of making the tax concurrent indicated for the settlement of the period (monthly or quarterly). The penalties are questionable, but reduced to 20%, when the invoice, issued late, participates in the periodic liquidation of the following month or quarter.

Deferred issue, annotation

Article 12

Relevant news is introduced byArticle 12 that changes the annotation terms issued invoices which must be registered in a special register not later than the 15th day of the month following that of their realization operations.

For the transfer of goods made by the recipient of the transfer to a third party, through the intermediary of his transferor, the invoice must be registered under the 15th of the month following the date of issue.

The current legislation is in Article 23 of Presidential Decree no. 633 of October 26, 1972 provides that the taxpayer must note within fifteen days invoices issued, in the order of their numbering and according to the date of their issue, in a special register.

Deferred or summarized invoices, those issued to document the performance of services rendered to EU entities and those issued to document the performance of services rendered or received by an extra-EU entity, must be registered within the time allowed and with reference to the month of operation.

In practice, the legislation in force provides that the annotation in the register of invoices issued must take place:

– in case of immediate billing, within 15 days from the date of issue thereof,

– in case of deferred invoicing, at the latest on the issue date, but with reference to the month of execution.

The provision introduced by Article 12 provides that all invoices issued (immediate, deferred, summary to EU topics, delivered or received by a subject extra-EU) must be noted in a special register in the order of their numbering not later than the 15th day of the month following that of their realization transactions and with reference to the same month of operations.

Vice versa, in case of the sale of property by the transferee to a third party through the intermediary of its transferor invoices are registered before the 15th of the following month to that of the show and with reference to the same month.

Simplification regarding the registration of purchases

Article 13

With theArticle 13: progressive numbering of invoices at the registration of purchases is repealed, amending the Regulation on the registration of purchases contained in Article 25 of DPR n.633 of 26 October 1972.

Paragraph 1 states that "the taxpayer must number in ascending order the bills and customs invoices for goods and services purchased or imported into commerce, art or profession, including those to which the badignee or the buyer is held in with the delivery of goods and services performed in the territory of the State by non-residents, and must record them in a special register prior to the periodical liquidation in which the right to deduct the corresponding tax is exercised. and, in any case, within the deadline for submission of the annual declaration on receipt of the invoice and reference to the same year".

Paragraph 3 provides that the date of registration is the date of the invoice or invoice, the progressive number badigned to it.

By Resolution No. 1 / E of January 10, 2013, the Revenue Agency clarified that it was consistent with the unambiguous identification provided by the current wording of the standard, any type of numbering progressive guaranteeing the unambiguous identification of the invoice, taking into account the following elements: that the 2018 Finance Act (Law No. 205 of 27 December 2017) in paragraph 909 provided for both in the relationship between two Iva operators ( B2B) and towards end consumers (B2C), the obligation to issue only electronic invoices via the exchange system for the sale of goods and services rendered between resident or established subjects within the territory of the State, as well as for relative variations.

The non-modifiable nature of the electronic document sent via the exchange system is considered a mandatory system from 1 January 2019 and, therefore, it is considered that this execution is automatically performed. In fact, the traceability of the invoice makes it possible to establish a two-way link between the document received and the accounting entry from the register of purchases.

This provision creates practical problems in keeping the accounts of subjects, such as those in question, exempted from the requirement for electronic invoicing as of January 1, 2019.

Simplification of VAT deduction

Article 14

With reference to monthly payments Article 14 intervenes on the discipline of VAT deduction, integrating the discipline of VAT declarations and periodic payments, with the possibility to deduct the tax on purchase documents received and recorded by the 15th of the month following the month of the transaction.

The current text of paragraph 1 of Article 1 of the D.P.R. 1998 (containing rules for the simplification and rationalization of certain accounting obligations in the field of VAT) states that on the 16th of each month, the taxpayer determines the difference between the total amount of the tax on value added to the previous month (resulting from annotations made or to be created in the registers relating to invoices issued or to the proceeds of taxable transactions) and tax (resulting from annotations made in the registers relating to the goods and services purchased, on the basis of purchase documents in the possession of) for which the right to deduction is exercised in the same month, in accordance with Article 19 of the "VAT Decree".

the new in question, he maintains this discipline and establishes that, again on the 16th of each month, it may be exercised right to deduct related to Documents d & # 39; purchase received and annotated by the 15th of the following month to that in which the operation was carried out.

This provision it does not apply to operations performed the previous year.

The right to deduct prescribes the presence of two conditions;

• the basic principle ofperform the operation;
• the formal hypothesis of possession of a valid purchase invoice.

According to the standard report, given the date of issue of the invoice, the requirement of possession of the invoice could cause the badignee / buyer a loss as a result of the fact that the invoice may be delivered beyond the date of issue. period when the tax becomes due, with the consequent postponement of the deduction.

For this reason, it is now planned to calculate the VAT invoiced for the period during which the transaction was carried out, provided that the invoice is delivered and therefore duly registered within the settlement period (the 16th of the following month).

the right to deduct is governed by Article 19, paragraph 1 of Presidential Decree no. 633/1972. providing that the tax paid or owed by the taxable person or debited as compensation for goods and services imported or purchased for commercial, artistic or fiscal purposes is deductible from the amount of the tax on the transactions carried out professionally .

The right to deduct arises when the tax becomes payable (that is at the time of the transaction) and can be exercised, at the latest, within the deadline for filing the annual VAT return (April) a year in which the right is born. In addition, paragraph 1 of Article 25 of the same D.P.R. 633 of 1972, regarding the registration of purchase invoices, also provides in this case the deadline for submission of the VAT return relating to the year of receipt of the document.

The Revenue Agency Circular provided clarifications on this discipline, stating that the temporal terms mentioned above are added toadditional deduction requirement, consisting of the possession by the customer of the purchase invoice.

The circular n. 1 / E of 2018 recalls the relevant European standards, recalling the art. 179 of Directive 2006/112 / EC which establishes that the right of deduction must be exercised during the period in which it was born, that is to say during the period during which the tax became due. In any case, this right is exercised "in accordance with Article 178", which specifies the formal requirements of the exercise of this right, including the possession of the invoice.

Coordination mechanism for electronic invoicing

Article 15

L & # 39;Article 15 contains a provision for coordination between the text of Legislative Decree no. 127 of 5 August 2015 and Council Implementing Decision (EU) 2018/593 of 16 April 2018 authorizing Italy to dispose of electronic invoices issued by taxable persons established in Italy.

In the execution decision, reference is made to the taxable persons established on the Italian territory, whereas in the legislative decree the reference about the obligation of electronic invoicing concerns the subjects established or identified in the territory of the state.

In order to coordinate the two rules, the article in question removes the word "identified" of the text of Legislative Decree n. 127 of 2015.

the Implementing Decision (EU) 2018/593Article 1 states that Italy is authorized to accept documents or messages as invoices in electronic form only if they are issued by taxable persons established in Italy, excluding taxable persons benefiting from the exemption of small businesses. During the examination of the referent, the amendment in question was approved. proposing the complete replacement of theArticle 4 of Legislative Decree n. 127 of 2015, related to administrative and accounting simplifications related to the introduction of electronic invoicing.

It is expected that, from the VAT transactions relating to the year 2020, the Revenue Agency, as part of a program of badistance online based on the data acquired from it, make available to all VAT payers residents and established in Italy, in a special reserved area, the drafts Linked to:

• the register of invoices issued,
• the register of invoices and customs bills for goods and services purchased or imported,
• the regular regulation of VAT,
• the annual VAT return.

For me Pbadive subjects VAT validating or integrating in detail the data proposed in the draft documents mentioned above, the obligation to keep documents is no longer valid invoices issued and purchases provided for in Articles 23 and 25 of the D.P.R. 633 of 1972.

The proposed article saves the succession of income records perceived and expenditures during the exercise provided for in paragraph 2 of Article 18 of Presidential Decree no. 600/1973.

Paragraph 5 of this Article also provides for a optional simplified accounting schema for small businesses, who can choose, while remaining bound to this option for three years, to keep the entries for VAT purposes without taking notes on recoveries and payments, without prejudice to the separate obligation to annotate non-subject transactions at registration for duty-free purposes. For those who opt for these terms, the amendment to the review provides that the obligation to keep records for VAT purposes remains in effect.

Finally, the amendment indicates that the necessary provisions for implementation the provisions therein are adopted by the director of the Revenue Agency.

Electronic invoicing harmonization provision

Article 15a

l & # 39; amendment approved for the inclusion of new Article 15bis amendment of Article 1, paragraph 213 of Law no. 244 of 2007, budget law for 2008.

This change provides that, with decree Ministry of Economy and Finance, we can define the causes that can allow it. receiving administrations of electronic invoices to refuse them, as well as the technical methods for communicating this refusal to the seller / lender, also in order to avoid abusive rejections and of harmonize these terms with the technical rules of the electronic invoicing process between individuals (B2C).

First considerations on approved standards

The feeling is that the work of the government and parliamentary committees has been conducted taking into account the "protests" made against electronic invoicing rather than pursuing the optimization of data interoperability between all the subjects involved and the a real simplification that would have enabled applies when the European Commission wrote it in:

• communication COM (2010) 712 of 2 December 2010 – enjoy the benefits of electronic invoicing in Europe,
• communication COM (2010) 245 of 26 August 2010which, in Basic Action 2, stated "… to facilitate the creation of an interoperable European electronic invoicing framework …".

In particular, COM (2010) 712 indicated that electronic invoicing was part of the European Commission's flagship initiative entitled "A Digital European Agenda", which gives a prominent role to the creation of a digital single market and Calls on the Member States to remove regulatory and technical barriers to the widespread adoption of e-invoicing.

Indeed, more than 99% of European companies are represented by SMEs and the majority of them are represented by sole proprietorships and self-employed workers.

Today it is e-invoicing system is not homogeneous because of the many introduced provisions that subjectively exclude different contributors:

• the obligation to make an electronic invoice,
• facilitation Exemption from the progressive numbering of invoices in the registration of purchases.

The studies of the accountants who keep the accounts of their clients will have to sweat seven folders to comply with this diabolical map being established consisting of obligations and exemptions, despite what is indicated in the aforementioned communications of the European Commission.

Here are some examples of what will happen in 2019 (thanks to AssoRALP for reporting the message of Antonio I. on FB):

• subjects who will adhere to the flat tax system, lump sums and lump sums will continue to issue paper invoices but will receive electronic invoices from those who can not join the system;
• subject to a flat tax system, the minimum and the lump sum will only exchange paper invoices between them;
• all other subjects will be required to issue an electronic invoice, but will receive paper invoices covering the topics of the flat tax system, minimums and lump sums;
• Physicians and health professionals, if the tax system is not uniform, will issue an electronic invoice only for transactions that should not be sent to the health card system.
• paper bill (faculty), however, for those who are not traceable by the aforementioned system; their patients can request a copy of the paper invoice, even if they are receiving an electronic invoice;
• Physicians and health professionals, under the flat tax system, will continue to issue the paper bill and will still have to send health services data to the tax register;
• Pharmacies can continue to issue paper invoices, but will receive both electronic invoices and paper invoices, depending on the characteristics of their suppliers.
• Non-profit sports clubs governed by Law L. 398/1991, whose income amounts to € 65,000, are exempt from the electronic bill, but will receive both paper invoices and electronic invoices. . If they exceed the limit of 65 000 €, the electronic invoice will start;
• those who work abroad must always fill the cd. "Esterometro" (on a monthly basis) and the foreign customer will receive an invoice in electronic format that he could refuse, requesting a paper bill;
• foreign suppliers will continue to send paper invoices to all Italian VAT numbers, whether or not they are obliged to invoice their invoices electronically;
• who is a provider of public administration is obliged to issue an electronic invoice which, as of 18 April 2019, will become the European invoice (European standard EN16931);
• for clearing transactions, it will be possible to switch from the exchange system system by issuing a computer document identical to automatic billing;
• the periodic VAT settlements up to 30.06.2019 are confirmed; À compter de juillet 2019, l'Agence du revenu fournira une liquidation périodique pré-remplie, que le contribuable devra vérifier et, le cas échéant, corriger.

Penser que la nouvelle année est très exigeante pour les comptables et les contribuables est certainement réducteur.

Mais c’est aussi la raison pour laquelle je recommande de gérer tous ses clients par voie électronique. L'obligation législative est obligatoire pour beaucoup, mais c'est une occasion pour tous les autres qui auront la vision et l'intelligence de se lancer dans la transformation numérique et de saisir immédiatement l'occasion et la commodité d'innover dans leurs processus administratifs. et comptabilité.

REPRODUCTION RESERVED