Electronic invoice stamping, by January 31, 2022, amending data for the fourth quarter 2021

Stamp on electronic invoices, Changes to List B by January 31, 2022 with respect to fourth-quarter 2021 data. Payment deadline remains until February 28, by which day Internal Revenue will calculate the amount owed.

Stamp on electronic billsAnd Edit menu b by Jan 31 2022.

Stage Check And in the end Merge From the data processed by the revenue agency on the basis of electronic billing released in Fourth Quarter 2021, in order to pay tax delivers in Deadline February 28 2022.

The measure, which began from 2021, provides for the provision of two lists dormant.

L ‘List A, not editableCorrectly contains details of electronic invoices issued in the reference quarter subject to stamp duty.

Then there is a fileIlinko b, for invoices for which the stamp is owed, even if the XML file relative field is not entered.

And it comes to this, Available from January 15thwhich the taxpayer can intervene for Modification of data reported by the Revenue Agency. potential operation By January 31, 2022 Which will be followed by the calculation of the tax due and subsequent payment at the end of February.

Electronic invoice stamping, by January 31, 2022, amending data for the fourth quarter 2021

Stage Validation and possible integration of List B related Electronic invoices for the fourth quarter of 2021. As of January 15, 2022, online consultation can be done i Data processed by the Revenue Agency, which can be changed by Deadline January 31st.

This is part of the service governed by a requirement from the Revenue Agency on February 4, 2021, introduced after the commencement of the electronic billing obligation for Prefer correct fulfillment tax fee.

the Lists A and B It can be consulted inside the portal Invoices and fees Thus VAT number holders can verify that they have taxed the electronic invoices issued in the reference quarter correctly, and on the data integrated by the Revenue Agency, confirm or amend the prepared list.

List B is the editable list by the taxpayer. It contains details of electronic bills whose conditions for applying the stamp have been met, and which are not indicated by the remitter or the provider.

the Possible actions There are two:

  • it’s possible Invoice cancellation in which the taxpayer believes that the conditions for applying the seal are not fulfilled;
  • Add the extremists Electronic invoices not shown in Lists A or B, on which, however, tax is due.

The service created from 2021 divided into several stageswhat they see Cooperation with the subject of VAT and the Revenue Agency. It is therefore useful to include in the table the dates to consider for each quarter:

reference period PROVIDE ANDB . LISTS Deadline for list of changes b View the amount due for stamping fees Deadline for payment of stamp duty
First Quarter April 15 April 30 May 15 May 31
(**) Second Quarter July 15 September 10 September 20
September 30 (**) Third quarter October 15 October 31 November 15
November 30 4 degrees quarter January 15 of the following year January 31 of the following year February 15 of the following year

February 28 of the following year

If the amount due for the first quarter does not exceed 250 euros, then payment can be made by September 30.

(**) If the total amount due for the first and second quarters does not exceed 250 euros, payment can be made by 30 November. Electronic Invoice Stamp, Changes to List B by Jan 31, 2022. Payment deadline Feb 28 the Changes to the menu b May be prepared by the Revenue Agency

  • By January 31, 2022 In two different ways:in a
  • selected mode , using the web service function that allows you to work directly on the table that displays the list of electronic invoices selected by the agency;in a

mega mode , using a web service function that allows you to download an xml file from List B and subsequently upload the same modified file, in accordance with the technical specifications attached to this provision. List B with

Calculation and integration of stamp duty It can be modified several times; Only the most recent version will be used by the Revenue Agency to calculate the total amount of stamp duty owed, by February 15th. In any case, changes cannot be made after the payment date. the last one a stepFrom the path designed in favor of the correct payment of stamp duty represented Pay the amount due . The deadline to meet it is

  • February 28, 2022
  • Payment can be made: indicate the corresponding IBAN of the current account in the name of the taxpayer on the billing and bonus portal, to which the amount due will be debited;By form F24, using specially prepared tax codes (“2524” for

Fourth Quarter Electronic Invoices ). In case Payment deletedBy the February 28, 2022 deadline or minus, the Revenue Agency will send the taxpayer a

Remote communication by certified e-mail , during which the amount owed will be determined, including interest and a fine reduced to one-third as a result of the actual penance. will be the taxpayer 30 days to provide clarification Regarding payments. After this deadline, in case Deleted organizationThe amount owed will be

permanently registered.

Thelma Binder

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