Post by account_disabled on Dec 4, 2023 8:12:27 GMT
confirmed Invoice with receipt: the obligation for electronic invoicing has been confirmed Elisa ConsigliJanuary 17, 2019 NoNew clarifications on the subject of electronic invoices from the Revenue Agency: The invoice must be issued and sent in electronic format even when it is preceded by the issuing of the receipt. This is the clarification issued yesterday by the Revenue Agency itself regarding a request for a ruling presented yesterday by a retail trader. In practice, the applicant asked whether, in the event that a customer requests the issue of an "invoice with receipt".
This invoice could be issued in analogue Special Data format to avoid duplicate VAT on this sale. The Revenue Agency initially recalled that for retail trade activities it is not mandatory to issue an invoice , unless explicitly requested by the customer at the time of carrying out the operation. He then declared that: " without prejudice to the hypothesis of exemption from electronic invoicing obligations, it must be excluded that , from 1 January 2019 , the so-called "invoice with receipt" can have an analogue form". It can therefore be deduced that, except for exempt subjects, if the customer requests it, the invoice must be issued only and exclusively in electronic format. It will therefore be necessary to indicate the details of the receipt when completing the invoice.
Electronic invoice: who is excluded from the obligation Who is exempt from the obligation to send an electronic invoice? Let's see the list: Taxpayers who fall under the "minimum" or "flat rate" regime. Merchants and artisans who operate only with end consumers and issue receipts and tax receipts. Farmers under special regime. Companies that sell goods and provide services to non-residents in Italian territory. Health workers. invoicing obligations, it must be excluded that , from 1 January 2019 , the so-called "invoice with receipt" can have an analogue form". It can therefore be deduced that, except for exempt subjects, if the customer requests it, the invoice must be issued only and exclusively in electronic format. It will therefore be necessary to indicate the details of the receipt when completing the invoice.
This invoice could be issued in analogue Special Data format to avoid duplicate VAT on this sale. The Revenue Agency initially recalled that for retail trade activities it is not mandatory to issue an invoice , unless explicitly requested by the customer at the time of carrying out the operation. He then declared that: " without prejudice to the hypothesis of exemption from electronic invoicing obligations, it must be excluded that , from 1 January 2019 , the so-called "invoice with receipt" can have an analogue form". It can therefore be deduced that, except for exempt subjects, if the customer requests it, the invoice must be issued only and exclusively in electronic format. It will therefore be necessary to indicate the details of the receipt when completing the invoice.
Electronic invoice: who is excluded from the obligation Who is exempt from the obligation to send an electronic invoice? Let's see the list: Taxpayers who fall under the "minimum" or "flat rate" regime. Merchants and artisans who operate only with end consumers and issue receipts and tax receipts. Farmers under special regime. Companies that sell goods and provide services to non-residents in Italian territory. Health workers. invoicing obligations, it must be excluded that , from 1 January 2019 , the so-called "invoice with receipt" can have an analogue form". It can therefore be deduced that, except for exempt subjects, if the customer requests it, the invoice must be issued only and exclusively in electronic format. It will therefore be necessary to indicate the details of the receipt when completing the invoice.