Flat-rate electronic invoice, first deadline for issuance: for transactions carried out in July there is time until August 31, 2022 to avoid the application of penalties. A rule that derogates from the ordinary regime, and which will apply until the end of September.
Electronic invoice to the test of the first deadline for the flat rate.
By August 31st it will be necessary to carry out theissuing of invoices relating to transactions carried out from 1 July 2022starting date of the obligation, until the end of the month.
An exception to the ordinary rule, which requires an electronic invoice to be issued within 12 days from the date of the transaction. For flat rates, this term is postponed to the end of the month following the reference month, but exclusively for third quarter 2022.
Flat rate electronic invoice, first deadline: issued by 31 August for July transactions
THE terms of issue longer foreseen for i flat rate allow you to manage the first months of the start of the electronic invoicing obligation with more confidence.
It was article 18 of the law decree n. 36/2022 to provide from 1 July, modifying the provisions of article 1, paragraph 3 of legislative decree no. 127 of 5 August 2015, the extension of the electronic invoicing obligation also to holders of a flat-rate VAT number, under the benefit scheme and to amateur sports associations.
A residual exemption it has been foreseen until December 31, 2023 for VAT numbers up to 25,000 euros of revenues and fees.
The start of theobligation for flat rates and for the other subjects previously exonerated, it was combined with a milder management period by the sanctioning regime and, in particular, for the third quarter of the tax period 2022 L’issue of the electronic invoice it will be possible within the following month to that of carrying out the operation.
Specifically, it is paragraph 3, article 18 of Legislative Decree no. 36/2022 to provide that:
“For the third quarter of tax period 2022, the sanctions referred to in article 6, paragraph 2, of legislative decree no. 471, do not apply to subjects to whom theelectronic invoicing obligation it is extended from 1 July 2022, if the electronic invoice is issued within the month following that in which the transaction was carried out“.
Three months of adaptation therefore, for which the the first deadline to keep in mind is 31 August.
By this date it will be necessary to issue electronic invoices relating to operations from 1st to 31st July, under penalty of application of ordinary sanctions.
Issuance of electronic invoices for flat rates: penalties for those who skip the deadline of August 31, 2022
The longer issue term scheduled for the third quarter of 2022, therefore, allows documents to be sent through the Exchange System by the end of the month following that in which the transaction was carried out, with respect to 12 days foreseen in the ordinary way.
For the July operations, the issue by 31 August therefore allows to avoid the application of the sanctions provided for by article 6, paragraph 2, of the legislative decree 18 December 1997, n. 471:
- for an amount between 5 and 10 percent;
- from 250 to 2,000 euros if the violation is not relevant for the purposes of determining income.
These are the penalties foreseen for those who will miss the first appointment at the end of August, issuing the e-invoices later. It should be remembered that in any case it is possible to access active repentance.
The same deferred term of one month will also apply to operations in August and September. For the former, the issue will be possible by the end of September, while in the latter case by October 31st.
On the other hand, the ordinary is passed for operations from 1 October, for which the issue must therefore be carried out within 12 days.
#Flat #rate #electronic #invoice #deadline #issued #August #July #transactions