Il June 30th is the date that marks a new beginning for digital transactions in Italy. The April 30 entered into force on law decree number 36and document which introduces new measures related to the National Recovery and Resilience Plan (Pnrr). Here some are retouched indications already widespread in recent weeks on electronic transactions, starting with the penalties to all merchants and professionals who do not allow their customers to use the Pos. In all these cases a double penalty will be applied which consists of a fixed fee of 30 euros to be added to 4 percent of the value of the denied transaction. For a payment of 100 euro therefore the final penalty will be 134 euro. Initially these sanctions were to be applied from January 1, 2023now they have been brought forward to the next June 30th.
In addition to the payment of the double penalty, the obligation to transmit all data relating to daily payments will also come into force. The obligation concerns both payments from customers and payments to suppliers. This information will be transmitted by the banks or services responsible for cards or ATMs. Give her first reconstructionsthe Inland Revenue should not receive customer data but only the volume of transitions, a measure that serves to protect privacy and at the same time monitor any anomalies.
The practice of the pre-account
Always with the law decree number 36 the practice of the pre-account should also be closed, a document with no fiscal value where the fiscal value of the goods or service requested is defined. The risk in these cases is that the transaction will be paid in cash thus passing under the radar of the tax control channels. With the obligation to send all electronic or digital payments every day, this practice should also stop.
