Indirect e-commerce: new clarifications released by the Tax Authority
With the opinion n. 416 of September 28, 2020, the Italian Tax Authority provided certain clarifications regarding the electronic storage and transmission of the daily revenues from indirect e-commerce.
Considering that daily revenues from the indirect e-commerce transactions with final consumers are generally exempt from certification (provided that the customer does not require the invoice) and that the e-commerce activity is carried out in places not accessible to the customers, the Tax Authority clarified that:
- The taxpayer carrying out the above activity can opt for the electronic storage and transmission of such revenues, in this way deciding to not benefit from the exemption from certification;
- It is possible to install a Consolidation Server/Electronic Register” (or Server-RT) in the place where the e-commerce activity is exercised even if in such single point of sale there are less than three cash points. This is because the rule according to which the Server-RT needs at least three cash points to be installed applies only to point of sale open to the customers.