To ease the obligation of electronic invoicing and avoid penalties, flat-rate taxpayers have been granted a longer term for issuing invoices for operations in the third quarter of 2022. Here's what you need to know
CAs is known, from 1 July 2022 approximately 2 million VAT numbers will necessarily have to adapt to electronic invoicing . We are talking about flat-rate taxpayers , i.e. VAT numbers who have chosen the flat tax regime (flat tax at 15%, 5% in the greece phone number list first 5 years) and who declare income up to a maximum of €65,000.
Read also “ Electronic invoicing and flat-rate scheme 2022 ”
The obligation to issue electronic invoices has not been triggered for all flat-rate taxpayers, but only for those who in 2021 had revenues exceeding € 25,000 . All others will be able to wait until January 1, 2024 to switch to electronic invoicing.
To smooth the transition to the new invoicing system, the law provides three months to adapt. Here are the details and the relevant legislation.