"NEWS November 10, 2016-the option to send" generalized "of e-invoices"

Posted by on Nov 10, 2016

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With two measures published on 28 October, the Director of the IRS is continuing in the path of implementation of the provisions contained in the Decree. 127/2015, relating to the electronic transmission of Tax operations and control of supplies of goods effected by vending machines. These provisions enacted in implementation of a part of the delegation of tax reform launched in 2014 (in particular article 9 paragraph 1 letter d) and g) of law 23/2014) on whose line became incorporated recently predictions contained in article 4 of Decree 193 of 22 October (currently being converted into law and therefore subject to Amendment) related to computer communication quarterly invoices issued and received and periodic settlements, obligations that by 2017 will replace the so-called "Spesometro".

In this regard it is important to highlight how individuals who will opt for the optional regime referred to in Legislative Decree No. 127/2015 and the subject of a recent directorial measures, will be exempt from the new requirement where all invoices issued and quarterly electronic receipts have been conveyed with the Interchange System (SDI).

The recent measures are the continuation of a series of legal precedents that have already been published in 2016. It is in fact the last 4 August publication D.M. Economics and finance which are given practical implementation – with effect from 1 January 2017 – next to the rules contained in the above mentioned Decree 127/2015, with particular reference to the new simplified procedures for remote controls by the financial administration and the characteristics of rewarding scheme that is recognized to taxpayers who guarantee the traceability of payments received against the option consisting in the electronic transmission of the data contained in the Bills.

Instead, with the directorial decision dated June 30, 2016, pursuant to Legislative Decree No. 127/2015 for transposition of the enabling Act, defines the information, rules, techniques, tools and terms for the electronic storage and transmission of data of daily charges arising out of the use of vending machines. It is in this scenario evolving regulatory who last October 28 they found publication two more directorial measures that go on top of the previous to the completion of a discipline that will come out from the next 1 January 2017.

Then we see at a glance what are the two documents.

The measures so far adopted in implementation of article 9, paragraph 1 (delegation, lit. d) and g), law 23/2014)

D. Lgs. 127/2015Electronic transmission of Tax operations and control of supplies of goods made through vending machines, in implementation of article 9, paragraph 1, letter d) and g) of law 23/2014
Measure direttoriale n. 102807 del 6/30/2016Definition of information, technical rules, tools, and terms for the electronic storage and transmission of data of daily charges arising out of the use of vending machines, in accordance with article 2, paragraphs 2 and 4, of Legislative Decree No. 127/2015
D.m. Economics and finances of the 8/4/2016Implementation of article 1, paragraph 3, subparagraph 5, 1 d), and 4, paragraph 3, of Legislative Decree No. 127/2015, concerning electronic transmission of Tax operations
Measure direttoriale n. 182017 of 10/28/2016Definition of the information to be transmitted, technical rules, technical tools and deadlines for the electronic storage and transmission of data of daily fees by the parties referred to in article 2, paragraph 1, of Legislative Decree No. 127/2015, and the detailed arrangements for the exercise of its option
Measure direttoriale n. 182070 del 10/28/2016Definition of the information to be transmitted, the rules and technical solutions and deadlines for data transmission of invoices issued and received, the procedures for the exercise of its option and for the provision of information received in accordance with article 1, paragraphs 2 and 3, of Legislative Decree No. 127/2015

Option for the electronic filing of charges

With the first of the measures adopted recently (the n. 182017) storage and transmission modes are established at the IRS data regarding transactions that must be certified by means of special "electronic Recorders" by those (retailers) that certify their operations through the issue of a receipt or Bill of sale.  It is therefore one of conducting measures adopted in implementation of the forecast contained in article 2 of Legislative Decree No. 127/2015.

Access to that "discipline" is regulated by a real option, as evidenced in the measure, has the following characteristics:

  • is exclusively telematics;
  • should be carried out for the first time by December 31, 2016 (calendar year that prior to the entry into force of the new system of storing and transmission charges);
  • lasts for 5 years and, in the absence of withdrawal (to be exercised only by telematic way too December 31 of the last year of carrying out the five-year period) extends for another five years.

In order to give effect to the option will be as stated need to have "electronic Recorders" or technological tools consist of hardware and software designed to record, stored in permanent and unalterable memories, process electronically and transmit electronically seal the tax information fed through input devices and for which you will have to wait for a specific measure of approval subject to conformity assessment bodies referred to in article 5 of D.M. March 23, 1983.

To help, even from the economic operators, it is expected that even cash registers currently in use or even supplied to retailers of such equipment may be "adapted" to carry out the new functions.

Conversely, the "electronic Recorders" of new generation may be used to certify the operations even by those who will not have interest to opt for the new regime in comment.

Finally, the facilities. In short, those who will opt for the electronic storage and the associated data transmission charges, will, in accordance with paragraph 1 article 2 of Legislative Decree No. 127/2015, exempted from the registration requirements referred to in article 24, first paragraph, of the P.r.decree 633/1972. In any case the obligation of invoice upon request, as required by the provisions contained in article 22 of the Vat Decree.

Option for the electronic transmission of invoices

The SEC recently approved measures (the n. 182070) apply to the option that may be exercised by taxable persons concerned to apply the scheme which provides for the transmission to the IRS of data relating to invoices and receipts. This is the application of the provisions contained in article 1 of Legislative Decree No. 127/2015. Both effect that for detailed arrangements for the exercise of the option essentially apply the rules explained with reference to the previous directorial decision, although in relation to this regime that certified operations using invoice the Inland Revenue has already made available, since last July 1, a free service for the generation, transmission and storage of e-invoices.

This scheme provides, in accordance with paragraphs 1 comment and 4 of the order n. 182070:

  • with reference to the content, transmission, distinct form, information of all invoices issued during the tax period, invoices received and recorded in accordance with article 25 of the P.r.decree 633/1972, including customs, together with the relevant bills notes of variation;
  • with regard to the timing, the transmission on a quarterly basis by the last day of the second month following each quarter (comes to this regard pointed out that the communication concerning the last quarter is made by the last day of February of the following year).

Luke Cambell

DA-PROFESS