Developments regarding the ordinance related to the PNRR approved by the Cabinet on April 13 confirms the extension of the generalized commitment to electronic billing to topics excluded so far, the good news, but there are also critical issues. comment.
One of the best news Carried out in recent years in the field of taxation is a general introduction to electronic billing From January 2019.
After hesitating at first, today it is difficult to find an entrepreneur or a professional who would like to return to him document management “analog” Indeed, many have long hoped for a measure that would eliminate The remaining exceptions To overcome the double-track management of Paper flows and digital documentsIt still exists today.
News coming soon for electronic bills
there Draft Decree No. PNRR approved by the Cabinet on April 13predictRemoval Roughly the sum of these exceptions from the neighbor July 1, 2022 And left in its place only the health services.
The final version of the script, which has not yet been announced, must retain one of them Exemption scope For topics under a specific Revenue threshold or business volumeinitially referred to in €25,000 Which, according to the latest rumors, will be reduced to 20,000 euros.
The introduction of electronic invoicing was supposed to gradually make this possible Simplify VAT Legislation As well as eliminating a series of Achievements Previously introduced as tools to combat tax evasion:
None of this happened, and the simplification of procedures that should have started at the same time was delegated by the legislature and tax agencies in the meantime to DdL delegation on tax reform Which increasingly appears to be an electoral flag for this or that party rather than a real one Renovation and Simplification Tool.
The positive side of Simplify document flows It cannot by itself be a sufficient element to justify this obligation.
The electronic invoice, which was supposed to be a catalyst for regulatory simplification, has brought with it the paradox A Increasing the obligations related to the stamp duty on the invoicewith the new fulfillment of periodic liquidation, and the consequent complication with the introduction of larger detailed fees such as the new fees Document types And nature symbols.
In addition, the management costs For many who used until yesterday paper and pen To issue documents they had to equip themselves with dedicated software.
True, there is the possibility of releasing it using Free Revenue Agency Tools But it is difficult to count users on the fingers of one hand.
Extended electronic billing: critical issues
It would be relatively more stressful for me small taxpayers L ‘Adjustment during the year for these new commitments.
Because it is not yet time to fulfill the promises to cancel Court touts From reverse charge, split payment and LIPE? one wonders.
and theDuty to stamp duty on the invoice When will it be canceled or at least excluded without a certain limit of the annual amount due?
How much does it cost to manage taxpayers and tax authorities Thousands of F24 From a few euros?
Finally, he commented on the introduction of a new commitment during the year, obviously due to revenue reasonsalbeit in theory, theArticle 4 of the taxpayer statute.
“Use of Decree-Law in Tax Matters
1- It is not permissible to order by decree the imposition of new taxes or the application of existing taxes on other categories of subjects.
it’s not new greetings But the reasons associated with the estimation of the increase in revenue resulting from the respective forecasts lead to this reflectionas well as the discovery that in the presence of a tax authority Perhaps this kind of measure would not be discussed because the decree would not have been brought to the Cabinet table. For readers further Reflections the case.
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