The tax provisions on the electronic invoice for flat-rate taxpayers are contained in Article 18, paragraphs 2 and 3.
Starting from 1 July 2022, the following will be required to issue electronic invoices:
The subjects who have adopted the advantageous regime (art. 27 paragraphs 1 and 2 of Legislative Decree 98/2011)
The subjects who have adopted the flat-rate regime (art. 1 paragraphs 54 to 89 of Law 190/2014)
Amateur sports associations and third sector bodies (art. 1 and 2 of L. 398/91)
Only VAT numbers that receive revenues and compensations of less than 25 thousand euros would be excluded until 2024. For these taxpayers, the obligation to issue electronic invoices will in fact start on 1 January 2024, the date on which all flat-rate taxpayers will be subject to the e-invoice obligation, regardless of the amount of compensation received.
Electronic invoicing obligation for flat-rate taxpayers: the sanctions
The following sanctions are foreseen for those who do not comply with the electronic invoicing iran phone number list obligation:
From 250 euros to 2,000 euros for an error that has no consequences on the calculation of VAT;
From 90% to 180% of the tax with a minimum of 500 euros for not having made the electronic invoice, not having registered it or having registered it late or incorrectly. This requirement does not concern flat-rate taxpayers, as they are not required by law to keep VAT records.
From 5% to 10% of the fees, starting from a minimum of 500 euros if the error does not have consequences on the calculation of VAT or income taxes.
There are no sanctions for merely formal violations.
With the extension of the electronic invoicing obligation to flat-rate taxpayers, a moratorium on sanctions is expected for this category of taxpayers for the third quarter of 2022: from July to September 2022, no sanctions will be triggered if the electronic invoice is issued within (and no later than) the month following the month in which the transaction was carried out.