All but really all VAT numbers with a Pos. Or anyway with a tool that allows the payment tracked. Space, therefore, also for apps that allow transactions via two mobile phones. From the photographer to the collaborator with VAT number, all traders and professionals will no longer be able to turn a deaf ear, otherwise from 1 July 2020, an administrative penalty of 30 euros will be received, increased by 4% of the transaction value for those who refuse payments with debit or credit cards. Thus, with measures spread both on the fiscal decree (124/19) and on the budget bill 2020, the executive returns again on electronic payments providing for sanctioning (and rewarding) measures.
With the fiscal decree, published in the Official Gazette of 26 October, and the draft budget law, presented to the chamber on 2 November last, the executive returns again on electronic payments, completing the procedure initiated by the government in 2012 with the growth decree (legislative decree 179/2012). the executive, in fact, had already introduced a general obligation for traders and professionals to accept, starting from 1 January 2014, electronic payments from their customers (so called Pos obligation).
In detail, this obligation applies to all those who carry out product sales and service activities, including professional ones (bars, pizzerias, restaurants, ice cream parlors, artisans, lawyers).
However, the absence of sanctions (and incentives) had made the rule unanswered.
From 1 July 2020, however, traders and professionals will have to comply with the obligation to accept payments with debit or credit cards, under penalty of an administrative fine of 30 euros, increased by 4% of the transaction value, except for cases of objective technical impossibility. therefore, unlike the old regulation referred to in Ministerial Decree 24 January 2014, which set the operation of the aforementioned obligation for purchases over 30 euros, the new legislation does not provide for any minimum amount for the applicability of the sanction. the government also excludes the possibility, provided for by law n. 689/1981, of reduced payment through the institute of the c.d. administrative oblation. In essence, the offender will not be able, within 60 days of the dispute, to benefit from the reduction to one third of the penalty.
However, the executive has thought of a reward mechanism for the virtuosos who adapt to the obligation: a tax credit, equal to 30% of the commissions related to the transactions carried out electronically, regardless of the fiscal regime to which the merchant belongs and on condition that , in the previous tax year, did not have revenues and fees in excess of € 400 thousand.
In particular, the tax credit: (i) may be used for compensation, using the F24 form, pursuant to art. 17 of Legislative Decree 241/1997; (ii) does not contribute to the formation of income for the purposes of income taxes or production value for Irap purposes. The credit will be verified by the financial administration thanks to the help of the issuers (banks, the Italian post office spa, financial intermediaries, investment companies, etc.), who will have to send all necessary information electronically to the tax register. It will then be the task of the director of the Revenue Agency to issue, by the end of the year, a provision aimed at defining the terms, methods and content of the aforementioned communications.
Finally, the 2020 Budget bill provides for a further measure aimed at encouraging the use of electronic payments, currently being examined by the Senate. Those who have reached the age of majority and are resident in the State territory will be able to benefit from a cash reimbursement for the usual purchases, made with credit or debit cards, as long as outside of the business activity, art or profession. Although the conditions and methods for implementing the benefit in question have not yet been disclosed, the bill provides for a fund, amounting to € 3 billion per year, to cover potential claims for reimbursement.
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