As known for some time, the new rules relating to electronic payments: starting from that date, both traders and professional firms will be obliged to have Pos and accept payments by credit / debit cards.
Originally the intention was to introduce the aforementioned tax, complete with high exemptions for offenders, starting from the date of January 1, 2023. Through the decree law “Pnrr 2” 36/2022 (Article 18, paragraphs 1, 2 and 3), issued with the aim of implementing the objectives set by the NRP, the Draghi government has decided to bring this deadline forward to 30 June.
What will happen to those who do not comply with electronic invoicing starting from 1 July? To clarify some aspects of the innovations introduced by the executive was the Foundation for employment consultants, through the publication of circular no.8 of 7 June 2022
In the event of non-acceptance of a payment by credit / debit card by a merchant who sells products of any kind or provides services, the latter is subject to a administrative sanction cash of 30 euros, to which is added an increase equal to 4% of the total value of the rejected transaction.
When can one appeal to “technical impossibility”
According to the provisions of Article 15 of Law Decree 179/2012, the obligation to accept payments by credit / debit cards would lapse in the event of objective technical impossibility. In such an event, the rules generally provided for by law 689/81 for administrative sanctions would be applied, both as regards procedures and terms. On the other hand, the possibility of appealing to article 16 of the aforementioned law, that is to say the one that governs the payment in reduced form, lapses: this means that the transgressor will not be able to resort to the “administrative oblation”, as an alternative option to the contestation of the sanction.
Within the circular n.8, the Foundation for labor consultants studies also addresses the novelty introduced by paragraphs 2 and 3 of article 18 of the law decree 36/2022: this is the one relating to the entry into force, starting again from 1 July, of the obligation to transmit the invoice in electronic mode also for other categories of subjects with a VAT number, for which up to now there has been no such taxation.
We refer, to be precise, to taxpayers with a benefit regime (Article 27, paragraphs 1 and 2, of Legislative Decree 98/2011), to those with a flat-rate regime (Article 1, paragraphs 54 to 89 of Law 190 / 2014) and to associations that exercised the option referred to in Articles 1 and 2 of Law 398/1991 and that in the previous tax period received revenues of less than 65 thousand euros.
–