{"id":7276,"date":"2019-10-01T16:49:11","date_gmt":"2019-10-01T14:49:11","guid":{"rendered":"https:\/\/it.andersen.com\/electronical-invoice-the-reduction-in-penalties-for-the-first-semester-of-2019-has-ended\/"},"modified":"2022-09-26T10:44:34","modified_gmt":"2022-09-26T08:44:34","slug":"electronical-invoice-the-reduction-in-penalties-for-the-first-semester-of-2019-has-ended","status":"publish","type":"post","link":"https:\/\/it.andersen.com\/en\/electronical-invoice-the-reduction-in-penalties-for-the-first-semester-of-2019-has-ended\/","title":{"rendered":"Electronical Invoice: the reduction in penalties for the first semester of 2019  has ended"},"content":{"rendered":"<p>The Art. 10 of Law Decree 119\/2018 provided a relief from penalties in case the e-invoice was issued within the deadline for VAT periodical liquidation. Moreover, a reduction of 80% of penalties was set forth in case of issuing of the e-invoice within the deadline for the following VAT periodical liquidation. This relief from penalties applied until 30<sup>th<\/sup> June 2019 and until 30<sup>th<\/sup> September 2019 for only VAT taxable persons that liquidated VAT monthly.<\/p>\n<p>From 1<sup>st<\/sup> October 2019 penalties will apply in full in case the e- invoice will be issued late .<\/p>\n<p>The Art. 6 of Legislative Decree 471\/1197, if the e-invoice is omitted or is issued late, rules that a penalty ranges from 90% to 180% of the undeclared taxable income.<\/p>\n<p>The penalty ranges from 250 to 2,000 euros if the violation does not affect to the calculation of the income taxes. For operations that are non-taxable, exempt, not subject to VAT or subject to reverse charge, is applied a penalty that ranges from 5% to 10% of unregistered income (if the violation is not relevant for the taxable income, it applies the penalties that ranges from 250 to 2,000 euros).<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Art. 10 of Law Decree 119\/2018 provided a relief from penalties in case the e-invoice was issued within the deadline for VAT periodical liquidation. Moreover, a reduction of 80% of penalties was set forth in case of issuing of the e-invoice within the deadline for the following VAT periodical liquidation. This relief from penalties [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":8229,"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\/7276"}],"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=7276"}],"version-history":[{"count":1,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/posts\/7276\/revisions"}],"predecessor-version":[{"id":19703,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/posts\/7276\/revisions\/19703"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/media\/8229"}],"wp:attachment":[{"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/media?parent=7276"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/categories?post=7276"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/tags?post=7276"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}