Mandatory invoicing at the beginning of July 2023
Hello everyone;
While reading around a bit, I came across a discussion about the new budget law that will affect e-commerce, more specifically the one about mandatory invoicing for all customers, including those without VAT numbers, starting July 1, 2023. Do you know anything about it?
Regards
3 comments
marioelegio
·3 years agothe Revenue Agency with resolution 274/E/2009 reiterates:
“For VAT purposes, indirect e-commerce transactions are comparable to mail-order sales and, therefore, are not subject to the obligation to issue an invoice (if not requested by the customer no later than the time the transaction is carried out), as provided for by article 22 of Presidential Decree no. 633 of 1972, nor to the obligation to certify by issuing a receipt or fiscal receipt pursuant to article 2, letter oo), of Presidential Decree no. 696 of 21 December 1996.”
The introduction of the obligation to issue an invoice for every transaction starting from July 2023 is being considered; however, the details of the measure still need to be specified and are today available only in draft form.
For operators, nothing changes since upon request they must still issue an invoice anyway.
hi
mario
arcobaleno2022
OP3 years agoHi Mario
yes, at the customer's request we issue an invoice today; but according to that budget law, from July 1, 2023 all invoices will have to be issued for every fulfilled order, even without the customer's request and, since July 1 isn't that far off, I wanted to know whether there was anything concrete about that law and how to behave from that date onward.
Regards
sika700
·3 years agoIt's a draft from last year... speaking with my accountant, at the moment, in the current circulars, there is no reference.
Kind regards.