Following the electronic invoicing, the introduction of the legislation that has caused not a few controversies and discontent, starting from July of this year the electronic receipt will also be introduced, which will send the old and now antiquated certificate coupon directly to the attic. completed purchase. But what exactly is it about? Will the electronic receipt also include electronic commerce? Let's see it together.

Electronic commerce: a few hints

Before moving on to the actual technical part, it is good and right to say that electronic commerce can in turn be divided into two large branches: wholesale and retail. For retail services, the first step to take is that deriving from a communication of the start of business, which must be sent to the Municipality in which the operator is resident. The activity can start after thirty days from the communication in question. Any lack of response from the municipal office in charge is equivalent to acceptance of the application. In the case of a coexistence between wholesaling and retailing, only one website can be assigned to both, provided that a specific and delimited section is reserved for each branch. It is also appropriate to clarify that the relevant legislation on the subject, namely the decree 114/98 , cannot be applied to everything concerning brokerage services, from those performed by commercial agents up to the occasional sale. The online sales sector can be traced back to mail order. There is therefore no obligation to issue an invoice, unless explicitly requested by the end customer. The same goes for what concerns the issuance of the receipt. The vast majority of companies issue the so-called "transport document", recording the daily totals and noting the fees for completed online sales in the registers. If there is direct e-commerce , the facilities described so far are not valid, with the attached obligation to issue an invoice.

The electronic receipt

After having carried out what is a necessary premise, related to regulatory references that help to shed more light, the time has come to accurately describe the novelty, in force since 1 July 2019 , which arises from the introduction of the electronic receipt. This change is in fact foreseen by a draft of the fiscal decree in turn linked to the maneuver, which also contains the rules that make up the so-called "fiscal peace", heralded by the executive currently in office. The electronic receipt , at least in its initial phase, will exclusively affect all commercial establishments whose turnover exceeds the limit of 400,000 euros . The taxation in question will finally be extended, starting from January 1, 2020, to all those traders operating in Italy. The electronic receipt aims not only to reduce tax evasion, but also to simplify the tax register of every commercial activity. An aspect of primary importance will derive from the fact that every activity will have to equip itself with cash registers which, among their functions, include the electronic transmission and storage of payments. In order to speed up this transition phase, the Government will grant to the merchants who will adapt a tax benefit, conceived in the form of a tax income that amounts to 50% of the expenditure up to 250 euros. The economic outlay for the purchase of the new cash registers is around 800 euros. A cheaper solution is to keep the old analog recorders, adapting them to the latest regulations simply by updating the software. By means of these updates it will be possible to send to the Revenue Agency the daily amount received from any merchant. In addition, you can view each data relating to your business by simply connecting to the portal of the Revenue Agency. As previously mentioned, following this direction will streamline the certification phase of all tax operations, consequently facilitating the preparation of the tax and VAT return. If it is true that the digitization in progress thins a bureaucracy that is too often cumbersome and elaborate, it is equally true that in this way there will be a more incisive contrast to a tax evasion that has gradually taken on considerable numbers in Italy. Given the electronic transmission of the fees sent by the merchant, the Revenue Agency will have the right to compare the amount of sales made with the VAT paid. Although it may apparently be something positively functional, there has nevertheless been controversy in this regard. One of the voices out of the chorus is that of the president of Confcommercio, Carlo Sangalli. He explicitly asked for a postponement for the entry into force of the electronic receipt also for those activities whose turnover exceeds 400,000 euros. What, according to Sangalli, should lead to the postponement would be a clear delay in the adoption of the implementing decrees, together with all those critical issues related to the technical aspects that every company will have to face in adapting the current cash registers or in purchasing new ones.

E-commerce: what changes?

According to what has been said so far, in conclusion it can be said that this novelty will save the e-commerce area . Electronic commerce, in fact, benefits from aspects associated with the exemption from the certification obligations of sales operations. The exemption concerns not only the issuing of the invoice, but also the receipts and receipts. Therefore, the exemption from the receipt or tax receipt for all those e-commerce services implemented towards private subjects has been confirmed. VAT is applied in the country where the business has its headquarters. The sphere of e-commerce includes all those transactions with which merchants make goods or services available to the user in digital form. Legislative decree 42/2015 has established precise provisions for everything concerning the headquarters in which the sales operations are completed.

However, strategic choices regarding the introduction of the " receipt lottery " would lead e-commerce operators to renounce the tax simplifications of ecommerce, in order not to lose market share.

In fact, nothing prevents an e-commerce operator from issuing an electronic receipt and / or electronic invoice . He just doesn't have to.

Author: Stefania Temberlani


Stefania Tamberlani commercial, organizational and administrative hub of Arte e Informatica deals with relationships with customers and suppliers. He has a high level of knowledge in the configuration and management of the Joomla and PrestaShop platforms, from the configuration of payment methods to couriers, passing through the management of the catalog and orders.

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