From 1 July 2022, electronic invoicing is also mandatory for VAT numbers in the flat-rate regime that exceed 25 thousand euros in turnover. This is one of the innovations provided for by the new PNRR 2 published in the Official Journal.
CAs is known, the electronic invoice for transactions between private individuals was introduced on January 1, 2019. In fact, since 2019, all economic operators, resident or established in Italy, have the obligation to issue the electronic invoice both in relationships between commercial entities (B2B) and in commercial transactions between commercial entities and private individuals (B2C).
However, up to now the obligation of electronic invoicing has not affected taxpayers in the “minimum” and “flat-rate” regimes. A large portion of businesses and professionals have therefore been excluded from the obligation, although they are still free to use electronic invoicing or not.
Now everything is about to change: from 1 July 2022, the obligation of electronic iran phone number list invoicing will also come into force for VAT numbers in the flat-rate regime.
This is one of the innovations introduced by a new decree implementing the National Recovery and Resilience Plan, approved on 13 April and published in the Official Journal on 30 April.
Let's see all the details of this new feature.
Extension of the obligation of electronic invoicing and inclusion of flat-rate taxpayers
Electronic invoicing obligation for flat-rate taxpayers: sanctions
Electronic invoicing ban 2022: the parties involved
Electronic invoicing for flat-rate taxpayers in 2022. The reasons for the extension of the obligation.
Electronic invoicing obligation. Advice for flat-rate taxpayers.