In Italy, from 1st January 2019, the invoices, to natural and legal persons that are
fiscal resident in Italy, will only be issued electronically (hml format, issued
via interchange channel and storage for 10 years on special servers). Only people
who have minimum or forfait tax regimes will not have to issue electronic invoices.
For
purchases and sales with natural or legal non-resident taxpayers, the invoices
will not be electronic but VAT owners will have to transmit, telematically,
their data by 5th of the month following the date of issue or receiving of the
document (excluding transactions for which a customs bill was issued).
In
the case of invoices for the sale of petrol and diesel for engines and the services
provided by subcontractors, the electronic invoice obligation shall be
triggered on 1st July 2018.
This
change has just a truly positive consequence: two-year reduction (as it seems)
of the tax assessment. In other words, now every VAT owners should think about
reorganizing their professional and corporate structures .
From
now on We are structuring to help our customers to manage this new fiscal
commitment.
Nessun commento:
Posta un commento