Pos obligation for all VAT numbers


All professionals and traders, or the people of VAT numbers, will need to have a Pos or in any case of a tool that allows traced payment, like the apps that allow mobile transactions. This is a measure envisaged by both the fiscal decree 124/19 and the draft budget law 2020. If those interested in this rule do not comply, from 1 July 2020 they risk an administrative penalty of 30 euros, increased by 4% of the transaction value. The executive returns to the case of electronic payments and establishes sanctions and incentives.

As reported by Italia Oggi, the obligation concerns all those who carry out a sale of products and services, such as bars, pizzerias, restaurants, ice cream parlors, artisans, lawyers. Merchants and professionals must therefore accept payments with debit or credit cards. The new legislation does not provide for a minimum purchase amount to apply the sanction if necessary. Furthermore, the transgressor will not be able, within 60 days from the finding, to take advantage of the reduction of one third of the fine.

The executive has instead provided an incentive for the virtuosos who will comply with the obligation. This is a tax credit equal to 30% of the commissions relating to transactions carried out electronically, regardless of the tax regime of the merchant. All this on the condition that in the previous tax year he had no revenues exceeding 400 thousand euros.

The tax credit can be used in compensation by means of the F24 form and will not contribute to the formation of revenues for the purposes of income taxes or even of production value for Irap purposes. Various entities such as banks, leases and investment companies will verify whether the operator has the credit and if necessary will send the necessary information to the tax office electronically. Then by the end of the year, the Director of the Revenue Agency will be responsible for issuing a provision that will establish the terms, methods and content of the aforementioned communications.

In this way the government completes the process initiated by the Monti government in 2012 with the growth decree. At that time the executive had already introduced a general obligation for traders and professionals to accept, starting from 1 January 2014, electronic payments from their customers, the so-called obligation of Pos.

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