The communication of data invoices becomes light

According to the taxpayers’ statute, which provides at least 60 days between the new provision and the entry into force of the same, to taking into account of the new rules, the deadline for the communication of the invoices’ data for the second half of 2017 has been further extended from Feb. 28th to Apr. 6th 2018. The simplification and reduction of the information that taxpayers and professionals have to communicate are at the basis of the provision signed by the Director of the Revenue Agency. The above mentioned provision, definitively acknowledges the guidelines introduced by the Legislative Decree no. n. 148/2017, aimed at alleviating the obligations regarding the communication of invoice data. Furthermore, the provision will allow the taxpayers to communicate only the data relating to the so called “documento riassuntivo registrato”, which contains the data relating to the invoices issued and received for amounts less than 300 euros instead of the data of the individual documents. In addition, for such documentation it will no longer be necessary to fill in the personal details of the counterpart as well as the transmission of the data will be at the discretion of the taxpayer on a semi-annual rather than quarterly basis. These new rules will also apply to supplementary communications relating to incorrect communications in the first half of 2017. Note that Taxpayers who have submitted last year’s communication ( first half of 2017) with certain market software may continue to communicate with the same procedures. Moreover, the Revenue Agency has provided taxpayers with dedicated tools (available on the official website) aimed at supporting the compilation and related communication of the invoice data. We advice you to keep in mind that the deadline for the submission of any further communication, as well as the optional telematic transmission of the data of the invoices issued and received has been set to Apr. 6th.

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