With the beginning of the new year, several changes are recorded regarding the data related to operations carried out with foreign counterparts.
Whether it concerns purchases or sales, their transmission to the Revenue Agency via electronic invoicing format will be mandatory.
Therefore, we are moving towards a transition from the mass sending of data on a quarterly basis, which generally occurred through the DTE or DRT block of the esterometro, to the transmission of individual XML files via SdI.
As explicitly stated in the 2021 Budget Law, starting from 2022 it is mandatory to communicate the data of operations carried out abroad, using the electronic format.
On this topic, it is important to consider some aspects:
How should one proceed in the case where the foreign client does not have an Italian tax code? Since they cannot access the online service of the Revenue Agency, it is essential to send a physical copy of the issued invoice. As a matter of practice, it is also highly recommended to send the digital duplicate, which, from a legal standpoint, is valid exactly like the original, as they are identical.
What does the new esterometro consist of? In practice, it becomes mandatory to transmit an electronic invoice to the SdI even for individual transactions completed with foreign entities, whether they are purchases or sales. Therefore, there is a requirement to communicate data to the Revenue Agency using the XML format of electronic invoicing. However, it is necessary to consider the fulfillment, differentiating between active and passive transactions.
Therefore, an extension for the esterometro has been recorded. Initially, the Maneuver had set the date for the abolition of the communication regarding cross-border transactions for the beginning of 2022. The obligation for electronic invoicing will come into effect starting from July 2022.
As a result, until June 30, 2022, the esterometro for the first quarter must be sent by April 30, and that for the second quarter by August 22 (initially by July 31, but a summer extension has been granted).
Starting from July 2022, it becomes mandatory to send data regarding transactions with foreign operators through the SdI within a period of 12 days from the conclusion of the transaction; regarding the sending of data related to receipts, everything is done similarly through the SdI but by the 15th day of the month following the month in which the document confirming the completion of the transaction is received.
For the purposes of the new regulations regarding the communication of all cross-border operations, starting from 2022, there is an obligation to use the XML format of the ordinary electronic invoice in relation to the analysis of the issuance rules for active operations towards foreign countries within the invoice issuance deadlines.
And for the export of goods to countries outside the European Union? According to what is established in Article 6 of the VAT Decree, it is necessary to adhere to the rules for carrying out ordinary operations. This means that exports, understood as the transfer of goods, must be executed with shipment or delivery. If an invoice is issued or a deposit payment is completed, the operation is considered concluded by the party benefiting from the payment. For exports documented by a customs declaration, there is no obligation to transmit them to the SdI for 2022. This is optional.
The situation changes, however, for the transfer of goods that occurs within the countries that are part of the European Union: the operation is deemed concluded once the transport or shipment to the recipient has begun. In the scenario where the Italian seller issues a deposit invoice even before the transport or shipment of the goods, then the procedure is considered concluded with the date of issuance of the invoice.
It should be noted, however, that since 2013, in the case of the export of goods at the intra-community level, the payment of a deposit or 100% of the goods is not an indication of a completed operation. It is the responsibility of the national seller to complete the invoice by the 15th day of the month following the one in which the operation was carried out.
Regarding the invoice, it must be recorded in the appropriate register, specifying the month in which the operation was completed and in strict compliance with the numbering order. Inside it, the wording "non-taxable operation" must be included, indicating the relevant regulation. This can be either national or community-based.
Up to this point, only the transfer of goods and exports have been considered. What about the provision of services? The regulation for intra-community and extra-community services is governed by Article 7-ter: the conclusion of the provision of a service occurs when it is completed.
In the case of prior payment of part of the requested amount or the entire fee, the provision of a service is classified as completed, but only in relation to the amount paid and the date of payment.
In summary, regarding electronic invoicing and operations with foreign countries, there is an actual widening of the group of subjects required to extend this obligation to flat-rate taxpayers.
Italy's request to extend the application of electronic invoicing to VAT numbers has been effectively approved first by the EU Commission and then by the EU Council. It should be noted that these bodies apply the exemption for SMEs based on what is established in Article 282 of the directive concerning value-added tax.
In defining the timelines and criteria for the obligation in question, it will be up to our country to regulate the rules for flat-rate taxpayers regarding the extension of electronic invoicing. During 2022, the Delegated Law on Tax Reform will likely standardize the invoicing rules for all those who have a VAT number. Only in this way can we effectively combat the scourge of tax evasion. At the same time, invoicing operations will be simplified for those who diligently apply the rules of the Digital Tax System.
The Italian tax authorities would clearly benefit from this, as it would optimize tax controls and VAT holders would see a significant reduction in costs related to printing and archiving invoices. The risks of making errors during the analog preparation of various tax documents would, in fact, be significantly reduced.
Author: Stefania Tamberlani
Stefania Tamberlani, the commercial, organizational, and administrative hub of Arte e Informatica, handles relationships with clients and suppliers. She has extensive knowledge in configuring and managing Joomla and PrestaShop platforms, from setting up payment methods to couriers, as well as managing the catalog and orders.
