More time for the problem of delayed e-billing

The entry in the electronic invoice was accompanied by the introduction of a series of regulatory texts to be taken into account when invoicing transactions. In the legislative framework to be defined, special attention should be paid to the new conditions for issuing documents.

all & # 39;Article 11 (1) (b) D.L. 119/2018, the issuance of the invoice is expected within 10 days from the execution of the transaction, determined in accordance with article 6 of Italian Legislative Decree D.P.R. 633/1972overcoming the previous regime which, on the other hand, made the exit point coincide with the date of the transfer of the goods or the provision of services.

According to the new wording, the electronic invoice must therefore be sent to the correspondence system the following 10th day:

• on the date of delivery or shipment, if the badignment relates to personal property;
• on the date of the stipulation of the transferable act, if it is a property for sale;
• on the date of payment of the consideration, for the supply of services.

In any case, the obligation to issue the invoice (although more broadly) in the event of payment of the badignment of badetsif the collection of the amount takes place before the relevant execution date.

The revision of ordinary terms has become necessary to appease the operators' concerns, which would have been difficult to ensure the telematic transmission of the document within the initially. In the absence of this time lag, the taxpayer should have sent the electronic file before midnight on the day of the transaction, on the basis of the criteria set out above (circular AdE 13 / E / 2018).

That said, for taxpayers, the ability to issue the CD remains. deferred invoice governed by Article 21 (4), lett. a), D.P.R. 633/1972.

Using this tool, the time elapsed between the execution of the transaction and the issuance of the corresponding invoice may be extended until the fifteenth day of the following month. In any case, the adoption of the deferred electronic invoice remains subject to the formal formalities imposed on the transferor / lender.

In view of the sale of goods, it is necessary that the badignment is evidenced by a transport document or other equivalent document identifying the subjects from which the transaction is carried out, also indicating the following data:

• number and date of the document;
• date of transfer of badets;
• description of the nature, quality and quantity of the goods transferred;
• identification data of the carrier responsible for the transport of the goods.

In case of multiple sale to the same counterparty on different days of the month, it is also possible to include the deliveries (appropriately badociated with the respective transport documents) insingle invoice resume. In case of advance payment for the delivery / shipment of the goods, the postponement of the fifteenth day of the following month is also authorized, provided that the aforementioned DDT has been issued, either in advance or at the same time as the payment, (circular 27/501706/1975).

Similarly, in the services sector, performance or services rendered during the month may be linked to a deferred electronic invoice provided that the activities ordered can be identified in an appropriate document detailing the transactions carried out. In the silence of the rules, Inland Revenue found that the commercial documentation produced and maintained, specific to the type of activity carried out, which clearly indicates the date of execution, the contractors and the performance carried out, may be considered as appropriate.

In this sense, it has been clarified that this may lead to enoughfor example, production "the document certifying the receipt of the consideration, the contract, the remittance note, the letter of appointment, the professional relationship, provided that the above-mentioned elements are clear and precise " (circular AdE 18 / E / 2014).

The Agency, in the context of meetings with the specialized press, has recognized the possibility of issuing a delayed electronic invoice also in the context of professional services after the release, by the professional, of a specific document parcel notice or one proforma invoice.

Given the moratorium of sanctions provided for in the "test" phase of the electronic invoiceit is foreseeable that the use of deferred returns is only in fashion when it is fully operational, to know when the current transient tolerance period, which is valid for more than 10 days, will cease and in the time allowed for payment of VAT.

Finally, it should be noted that the addition of the mandatory data to be included in the invoice will facilitate the verification of timely compliance with the obligation to issue, given that the document will contain, by an express provision of the law, the date of signature if it is earlier than the date of publication.

In this regardeven in the absence of a specific clarification, it is considered that the multiple sales made in the month towards a given subject they must be billed in deferred mode and indicate the individual dates of the transactions, so that the financial administration can verify the respect (at least formal) of the maximum time allowed for the transmission of the electronic file.