The fine is €30 plus 4% of the rejected transaction value. The penalty applies to anyone who does not accept electronic payments (credit and debit cards) within their activities, whether they provide services or sell products to the public. So this will apply not only to shopkeepers, but also to taxi drivers and other self-employed people. The obligation does not apply in cases of objective technical impossibility. In these cases, in fact, the general rules for administrative penalties stipulated in Law n. 689/1981, with reference to procedures and deadlines, with the exception of Article 16 which governs payment in a reduced form, explains the Foundation for Work Consultant Studies in Circular 7 June 2022.
Commit to electronic billing as of July 1
Another novelty introduced by Decree-Law No. 36Electronic billing commitment extended from July 1 For the following categories: taxpayers who are subject to a benefit system (Article 27, paragraphs 1 and 2, Legislative Decree 98/2011), taxpayers with a flat rate system (Article 1, paragraphs 54 to 89, Law 190/2014) and negative (amateur sports federations and third sector entities) who have opted for the private system for VAT purposes (Articles 1 and 2, Law 398/1991) and who have recorded in the tax period of the year an income of up to 65 thousand euros.
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