The underlying premise, however, is to close the circle as data becomes available, even if there is still a window until 2024 for small VAT numbers. In addition to fixed-rate taxpayers, in fact, the obligation to e-bill appears for the first time also for amateur sports federations and third sector entities with income from commercial activities of 65 thousand euros. In this way, the financial department will have all or almost all B2B and B2C transactions (i.e. transactions directed at individuals) and, at least according to intent, will have greater chances of identifying potential black holes to evade with consent, the most insidious because it occurs when the person who buys a good or service agrees to The seller or lender does not document anything to the tax authorities.
On the other hand, there is a simplification perspective associated with pre-packaged VAT. Not so much for those who are subject to a flat tax, because they are not obligated to periodic declaration or liquidation, but for the nearly 2 million economic activities for which the experiment has begun. With “complete” electronic billing data, Inland Revenue will be able to provide the most reliable drafts, thus reducing the need for changes to be made by those directly involved.
POS penalties advanced until June 30
Going back to contradict the unspoken, the Pnrr decree aims to anticipate penalties for POS, and some of their customers will likely risk a €30 financial administrative penalty that increases by 4% of the transaction value. A primarily token-value measure for making digital payments and at the same time reducing that cash (the cap for the whole of 2022 has been “reset” at €1,999.99 from Milleproroghe’s conversion is not without friction in the majority), also because it remains difficult to Imagine a customer wasting time (and resources) reporting a refusal to pay with electronic money.
In the logic of placing information in the system, the Pnrr decree also provides for a third “pillar” in the strategy to combat tax evasion (and not only). To combat the phenomenon of undeclared work, a national undeclared portal (Pns) has been created and will be managed by the National Labor Inspectorate. It will include all the results of the monitoring activity carried out by the National Labor Inspectorate, by the inspection staff of INPS, Inail, Guardia di Finanza and Carabinieri in relation to violations on undeclared work. But not only that, because information about minutes, judgments issued and any related disputes will also enter. In this way, the individual databases with which the Inspectorate, Inps and Inail share the results of the tests performed will be replaced and merged. With the aim of simplifying the data and making it more immediately available for planning inspections in a more coordinated manner.
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