Extension of the deadline for the transmission of health and veterinary costs to the Health Card System.
The transmission of health and veterinary costs to the Health Card System.
With the DM 19.10.2020 the Government had defined the new rules for the telematic transmission to the Health Card System of health and veterinary expenses, providing for the transition from an annual to a monthly. With the subsequent DM 29.01.2021, the date of the monthly loss was deferred to 01.01.2022, the date from which such expenditure is to be transmitted by the end of the following month and a transitional period of six months has been introduced for expenditure incurred in 2021.
With the DM 23.07.2021, the Government has extended from 31.07.2021 to 30.09.2021 the deadline for the transmission to the Health Card System of health and veterinary expenses incurred in the first half of 2021, necessary for the preparation of pre-filled tax returns.
The extension results from the acceptance of the requests made by some trade associations, due to the difficulties expressed by the parties responsible for sending the data, as a result of the emergency period arising from COVID 19 and the adaptation of the technical specifications that implemented the data to be communicated.
The news to communicate, in fact are:
– the type of tax document (invoice or other type of document);
– the VAT rate or the nature of the individual transactions for VAT purposes;
– the exercise of the right to make the data available to the Revenue Agency for the purpose of preparing the pre-filled declaration (in this case, the c.f. of the citizen/customer who requests it is not transmitted).
Please note that the sending of data to the Health Card System follows the “cash principle”, in fact, in order to establish the deadline for the transmission of data you must refer to the date of payment of the tax document that certifies the expenses.