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New enlightenment clarifications come in response to
main questions received by professional badociations and by
taxpayers on electronic invoicing. Among the questions, the
Circular no. 13th / E of July 2nd
2018 responds to doubts about the effects of
transmission of invoices to the exchange system with a slight
delay. The document of practice follows the question of decree n. 79 of June 28
2018 which was extended from 1 January 2019
the obligation to electronically invoice the supply of fuel
road distribution systems .
E-bill, no penalty for small
delay . – Billing provisions
the electronic does not derogate from the legislation governing the terms of
issuing documents. However, the practice document is accurate
that, in a phase of first application, also considered
technological adaptation required, electronic invoices
sent to the exchange system with a minimum no delay
will be subject to penalties if the bid does not compromise
the correct settlement of the tax (Legislative Decree
not. 472 of 1997, Article 6, paragraph 5-bis).
Invoice canceled . – The circular states that,
in case the invoice is rejected by the ES, a
new shipment within five days of surrender;
the electronic invoice, linked to the discarded file, goes again
sent via ES with date and document number
original, that is to say with a new number and a new date as long as they are related to
previous invoice, possibly by the use of a register
Section. In any case, the voucher must be guaranteed
winding up of tax
Obligation to use electronic bill .
– All transactions must be documented with an electronic invoice
between taxable persons "resident or established"
in the territory of the state. The circular of today clarifies,
in fact, in Italy, the community was allowed to
accept as "invoices" documents or messages only in the format
electronically, provided that they are issued as "resident" taxable persons
or established "on Italian territory, where the obligation does not apply
non-resident subjects even if "identified" in Italy. the
"Identified" can always decide to receive an invoice
electronic.
Registration and preservation of paper, nothing
changes . – The set of rules dictated in terms of
electronic invoicing does not affect the registration obligations
provided by Presidential Decree no. 633 of 1972. Given the nature, in itself not
editable version of the electronic document sent by ES, the
numbering and invoice integration can be
made with the preparation of another document to attach
to the invoice file.
Beyond the XML format . – The precise circular
that the digital copies of the invoices may
be stored not only in XML format, but in any format.
formats (eg Pdf, Jpg or Txt) provided for by Decree of the President of the Council of
Ministers of 3 December 2013 pursuant to the Code
of digital administration.
Procurement, Billing Scope
e . – It is mandatory to issue an invoice via the
Exchange system only for those who work against a
contracting authority, for contract holders
subcontract or become a subcontractor. The document
Today's practice makes it clear that they are excluded from the new obligations of
electronic billing taxpayers who sell goods to a
customer without being directly involved in the contract
principal, as that provides the entrepreneur without knowing that
the use will do it. The circular also states that
the obligation of electronic invoicing does not extend
relations in which, upstream of the supply chain, there is no
subject which is part of the public administration . at
As regards consortia, the practical document specifies,
finally, that the obligation of electronic invoicing by a
the consortium does not extend to consorzioconsorziate relations
Supply of fuels . – Subject to postponement
January 1, 2019 for fuel sales by the
road distribution systems, must be documented with invoice
Electronics all sales of gasoline and diesel intended for
used as fuel for motor vehicles,
which is used in vehicles normally traveling on the road.
Therefore, the sale of gasoline is excluded from the obligation
diesel fuel, for example, for boats, planes, vehicles
agricultural products of various types (such as agricultural tractors and
Attachment Circular July 2, 2018, n.
13 / E .
By the Agency of
Income
© All rights reserved
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