The obligation will start from 1 January 2020. From the paper receipt, therefore, we will move on to the new digital receipt, such as measure against tax evasion.
A novelty introduced by Fiscal Decree 119 of 2018, linked to the Budget Law.
The new modality is, in fact, already mandatory by the 1 July 2019 for all those with turnover exceeding 400 thousand euros. While it will be from 1 January 2020 for holders of VAT number.
The transition to the type of electronic receipt will allow the cash register of electronically memorize and transmit electronically, to the Revenue Agency, the data on daily earnings.
Electronic receipt, new cash register
Necessary for the issue of the digital receipt will be a new cash register, which all traders will have to acquire. The main feature of the modern case will be the capacity of transmit any day's fees to the Revenue Agency. The instrument technology will guarantee the unalterability and security of the data sent, including those related to electronic money payments, ie via POS.
Customers or consumers, therefore, will no longer receive the paper expense document, the common fiscal receipt, except in the event of an explicit request.
The cost of the telematic recorder, last generation tool, varies according to a range between 250 and 1000 euros, depending on the model and related functions. An expense in front of which they arose, immediately, the protests of artisans and traders. There is, however, the possibility to request and obtain one tax relief, the Tax Credit.
Tax credit, the relief that is not enough
The tax credit consists of a 50% bonus for the purchase of new cash registers. Bonus that can be requested for expenses incurred in the 2019 and 2020, for a maximum of 250 euros, aimed at purchasing the new recorder, and up to a maximum of 50 euros for the adaptation of the existing recorder, in the telematic mode.
Since this is a tax credit, the amount due must be indicated in Unique model relating to the tax year in which the expense was incurred.
To get the bonus craftsmen and merchants will have to pay the amount indicated on the invoice exclusively through: check, bank or post office, direct debit, credit, debit or prepaid cards, bank or postal transfer, postal payment slip.
An economic facility, therefore, that seemed insufficient to many professionals. It is disputed the advance of a substantial sum of money, necessary for the purchase of the new technological recorder, receiving a form of reimbursement only after spending. Expenditure considered excessive especially from the slice of the small traders.
Electronic receipt, who is excluded from the obligation
Numerous activities are excluded from the electronic receipt requirement, including: newsagents, taxi drivers, sellers of agricultural products, tobacconists and merchants who sell products subject to the State Monopoly, who provides services of telecommunications, subjects that carry out marginal operations, shopkeepers of souvenirs, umbrella makers, shoemakers, knife grinders, seamstresses, street vendors that sell roasted chestnuts, ice creams, sweets or merchandising outside the stadiums.
Furthermore the processed operations do not need to be memorized and transmitted electronically on board ships, planes or trains, in the case of international transport, like, for example, cruise ships. Exempt from the obligation even those who exercise a profession that requires the movement from one client to another, such as, for example, the plumber or electrician.