From 1 October 2022, the moratorium on penalties for electronic invoicing for flat-rate taxpayers will be lifted: this category of taxpayers will also have to issue an invoice within the terms established for all commercial operators, i.e. within 12 days of carrying out the operation.
To better understand the new provisions, let's assume a sale of goods carried out on October 1, 2022.
In this case the invoice can be:
issued, i.e. generated, and sent to the Exchange System (SDI), on the same day;
generated on the day of the transaction and transmitted to the SDI within the following 12 days;
generated and transmitted to the SDI on any of the 12 days between the brazil phone number list transaction (1 October 2022) and the final date for issuance (12 October).
For transactions carried out in the 3rd quarter of 2022 (i.e. in July, August and September), the previous provisions continue to apply. Read the article “ Electronic flat-rate invoice. The moratorium deadlines ” to find out the dates to mark.
Electronic Invoicing Mandatory. Penalties for Flat-Rate Taxpayers
From 1 October, flat-rate taxpayers who do not respect the 12-day deadline will face the sanctions set out in art.6, paragraph 2 of Legislative Decree 471 of 1997.
The legislator has in fact established that:
“The transferor or provider who violates obligations relating to the documentation and registration of non-taxable, exempt, non-VAT subject or reverse charge transactions […] is punished with an administrative sanction of between five and ten percent of the undocumented or unregistered consideration. However, when the violation is not even relevant for the purposes of determining income, an administrative sanction of between 250 and 2 thousand euros is applied.”
Therefore: a penalty of between 5% and 10% of the amount not documented and, when the violation is not relevant for the purposes of determining income, an administrative penalty of between 250 and 2,000 euros is applied.