Flat rate regime, powers for the electronic invoice with tax return data. The provision of the Revenue Agency dated 17 October 2023 updates the rules in light of the extension of the obligation also for smaller VAT numbers
Flat rate regimethe activation of delegations for electronic invoicing services is done by indicating the data of tax declaration of the previous year.
Il provision of the Revenue Agency of 17 October 2023 updates the technical rules relating to granting of delegation to intermediaries to the use of electronic invoicing services.
In the absence of a VAT declaration, the tax return will be the basis for providing the feedback elements required. A novelty that is linked to the extension of the electronic invoicing obligation also to minor VAT numbers, with a new transition expected from 1 January 2024.
Flat rate regime, in the delegation for the electronic invoice the tax return data
Dal January 1, 2024 the electronic invoice will become mandatory for all VAT numbers and the residual exemption will cease expected from July last year for flat rates with revenues or compensation below the threshold of 25,000 euros.
A novelty for which theRevenue Agency is called upon to adapt the technical specifications of electronic invoicing services and with the provision of 17 October 2023 a first important piece is laid.
The activation of delegation to the intermediary for the use of electronic invoicing services on behalf of the VAT number holder, it may be carried out by indicating, in the electronic communication to be sent to the Agency, the supporting data contained in the tax return of the previous calendar year.
In detail, flat-rate workers not required to send the VAT return will be able to indicate the relevant information for the purposes of activating the delegations:
al total gross income and the income subject tosubstitutive tax contained in LM part of the tax return; to the amount corresponding to total income.
In this way, the activation of the delegation for the electronic invoice of VAT holders in the flat-rate regime can be carried out electronically and in “real time”, after verifying the supporting elements provided.
A novelty making its immediate debut and therefore starting with the publication of the Revenue Agency provision of 17 October 2023.
Revenue Agency – provision of 17 October 2023
New methods for granting and revoking delegations for electronic invoicing services
Delegation of flat-rate electronic invoices, without a tax return you can go through the offices or the “Invoices and Fees” portal
For delegating subjects for whom no neither a VAT return nor an income tax return has been submitted in the calendar year preceding the one in which the delegation is granted or revoked, the sending may be carried out by submitting the form by the VAT number holder or by the person to whom the special power of attorney has been granted, in the following ways:
through the functions present on the “Invoices and fees” portal; at the territorial offices of the Revenue Agency; by PEC, to the address [email protected]together with copies of the identity documents of the signatories of the proxies.
Electronic invoice for everyone from 1 January 2024
The new methods of granting delegations arrive with a clear delay compared to the times for extending the obligation electronic invoicing.
In fact, we would like to remind you that since 1 July 2022, electronic invoicing has been mandatorily extended to VAT holders with revenues or compensation exceeding 25,000 euros in 2021.
Therefore, the VAT number holders previously exempted according to the provisions of thearticle 1, paragraph 3 of legislative decree no. 127/2015, i.e. holders of a VAT number in the advantageous regime, in the flat-rate regime and amateur sports associations, non-profit and pro loco associations who have exercised the option referred to in articles 1 and 2 of law 16 December 1991, n. 398, in the case of income from commercial activities not exceeding 65,000 euros.
The Revenue Agency is now aligning the rules also taking into account the further changes expected from next year.
In case of revenues or compensation below the threshold of 25,000 euros the electronic invoicing obligation will in fact be in force from 1 January 2024 and, at the moment, there is no talk of further exemptions on the horizon.
We then go towardsgeneralized extension of the electronic invoice and operational and procedural changes are therefore expected from the Revenue Agency over the next few months.
2023-10-18 08:43:02
#Flat #rate #regime #delegation #electronic #invoice #tax #return #data
