Flat-rate VAT number: is electronic invoicing mandatory?

To date, electronic invoicing is not compulsory for private consumers or other companies for the VAT number on a flat-rate basis.

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In general, the electronic invoicing for taxpayers who adhere to a preferential taxation (flat rate and minimum regime). There is an exception and a novelty to the study: we talk about it in this guide.

Flat-rate VAT number: is electronic invoicing mandatory in 2022?

As mentioned, the flat-rate VAT number does not have the obligation to issue an electronic invoice, unless it has relations with the Public Administration. In this case, the e-bill is mandatory even for those who adhere to a facilitated taxation.

In all other cases (relationships with businesses or private consumers) there is no issue obligation according to art. 1, co. 3, D.Lgs n. 127/2015 and the circular no. 9 / E / 2019.

Those who have chosen the flat-rate scheme are not even obliged to receive e-bills. You can very well request a paper copy of the invoice (also in PDF) sent by e-mail, by certified e-mail or delivered by hand.

A different solution is this: acquiring a recipient code to be communicated to the supplier, the flat-rate VAT number will be able to receive a copy of the electronic invoice in its own PEC box or in the accredited electronic channel.

Electronic invoicing: proposals to extend the obligation to subsidized VAT numbers

The situation for flat-rate VAT numbers could change with the tax reform.

In the base document for the enabling law on tax reform, the Finance Committees of the Chamber and Senate at the end of last June they asked to extend the electronic invoicing obligation to all subjects who, to date, are exempt. The reason for this request is simple: the anti-tax evasion potential of the e-bill.

Not only that: Italy has proposed to the EU Commission the extension of the electronic invoicing obligation until 31 December 2024 as well as theextension of the measure under the flat-rate scheme. We remind you that, currently, the derogation from articles 218 and 232 of VAT Directive expires on December 31, 2021.

The last word will be up to the European Council that, in the near future, it could decide to change the framework of the obligations for flat-rate payments.

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