Moratorium of one month for the first transmission of electronic receipts
Amendments to Decree n. 34/2019, presented on June 10th by member of Budget and Finance Committees of the Chamber, also include a moratorium in view of the new obligation, in force since 1st July 2019, of electronic communication to the Revenue Agency of data relating receipts.
For the entire first six months of its validity, the subjects required to fulfil the new obligation will in fact have one more month for the transmission of the data relating receipts, provided that this does not affect the VAT liquidation of the period. The data may therefore be communicated within the month following that of the transaction, without any additional penalty.
Please note that the obligation to send data relating receipts starts from 1st July 2019 exclusively for taxpayers with a turnover exceeding 400.000 euro.
From 1st January 2020, the fulfillment will concern all the taxpayers who carry out commercial activities referred to in Article 22 of Presidential Decree n. 633/1972, with the sole exclusions identified by the decree of the Minister of Economy and Finance of 10th May 2019 (receipts relating to transactions not subject to the obligation of certification, according with Article 2 of Presidential Decree N. 696 / 1996).