{"id":11806,"date":"2020-10-05T11:40:22","date_gmt":"2020-10-05T09:40:22","guid":{"rendered":"https:\/\/it.andersen.com\/?p=11806"},"modified":"2024-02-14T18:25:24","modified_gmt":"2024-02-14T17:25:24","slug":"indirect-e-commerce-new-clarifications-released-by-the-tax-authority","status":"publish","type":"post","link":"https:\/\/it.andersen.com\/en\/indirect-e-commerce-new-clarifications-released-by-the-tax-authority\/","title":{"rendered":"Indirect e-commerce: new clarifications released by the Tax Authority"},"content":{"rendered":"<p>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.<\/p>\n<p>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:<\/p>\n<ul>\n<li>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;<\/li>\n<li>It is possible to install a Consolidation Server\/Electronic Register\u201d (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.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>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) [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[50],"tags":[],"_links":{"self":[{"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/posts\/11806"}],"collection":[{"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/comments?post=11806"}],"version-history":[{"count":2,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/posts\/11806\/revisions"}],"predecessor-version":[{"id":25452,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/posts\/11806\/revisions\/25452"}],"wp:attachment":[{"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/media?parent=11806"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/categories?post=11806"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/tags?post=11806"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}