The electronic receipt was introduced on an experimental basis – and on a voluntary basis – starting from 1 January 2019. From 1 July 2019, however, the electronic receipt became mandatory for all commercial activities with an annual turnover exceeding 400 thousand euros. The electronic transmission obligation had finally been extended to all starting from January 1, 2020.
I’m exempted from issuing the electronic receipt (and can continue to make the paper receipt) all those activities that are not listed in article 22 of Presidential Decree no. 633/1972. Furthermore, the circular clarifies that there is no obligation even for the activities identified by article 2 of the Ministerial Decree of 10 May 2019. The following are part of this list:
- The sale of tobacco and other goods marketed exclusively by the state monopoly;
- Fuels and lubricants;
- Agricultural products marketed by agricultural producers;
- Sale of newspapers, periodicals, supplementary media, books;
- Administration of food and drinks given in company canteens, intercompany, school canteens;
- Operations relating to betting and prediction competitions;
- Public transport tickets;
- Craftsmen of various kinds (cobblers, shoemakers, mending machines, wool carders and many others);
- Services rendered by travel and tourism agencies;
and many more.
The Budget Law differs to July 1, 2021 the rule that allows retail businesses (and similar activities) to fulfill the obligations of electronic storage and telematic transmission of daily payments through advanced collection systems, i.e. credit or debit cards and other forms of electronic payment that allow it, ensuring the inalterability and security of data.
Furthermore, the Economic Maneuver modifies, with effect from the next one January 1st, the regime of sanctions in the matter of memorization and telematic transmission of payments.
In fact, in article 199 of the Ddl, it is envisaged that the storage of data and the delivery at the request of the customer of the invoice and / or commercial document (i.e. the so-called electronic receipt) must take place at the time of the operation itself: for omitted, late or unfaithful storage and / or transmission, a penalty equal to 90% of the tax corresponding to the amount not stored or transmitted, for each operation, is triggered, also applicable in the event of failure or irregular functioning of the instruments used (applied once).
However, if this irregularity does not affect the payment of the tax, then a fixed penalty of 100 euro for each transmission.
When the violation has already been established, it will not be possible to proceed with the amendment (due to failure to store the fees or storage with incomplete or inaccurate data).
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