The Council of the European Union has authorized Italy to extend the electronic invoice also to flat rates.
This created confusion and discontent also because contradictory and unclear rumors ran after each other. Therefore it is important to clarify. Basically, many wonder if having arrived in 2022 there is immediately the obligation to issue an electronic invoice. Indeed, in recent months nothing else has been talked about regarding VAT numbers and it is normal that for these first invoices of 2022 those who are on a flat-rate regime are assailed by doubts. In reality, it is from January 1, 2019 that the obligation to digital invoice has arrived for the VAT number. Therefore, the exemption from electronic invoicing for those who are in the flat-rate scheme was a sort of island of exception within the rule that for years had already been that of new invoicing.
The timing of the reform
The European Union with the decision number 2021/2251 published in the Official Journal of the EU in December 2021 substantially, it extended the obligation also to flat rates. But here is a question that many have overlooked. It is important to clarify the question of timing because it is very different from what it may appear. In order for this European decision to actually have value in Italy, there is a need for an Italian law that transposes this new obligation into force in our country. But this standard does not currently exist. Consequently, until this rule arrives and until this rule sets the date from which the obligation to e-invoice also for the flat-rate scheme starts, this obligation essentially does not exist.
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Obviously, if the invoice is issued to the public administration, the obligation to electronic invoice exists.
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So it is important to understand that the obligation to electronic invoicing at flat rates will certainly come, but they can still issue traditional invoices.
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