This is the case, for example, of the holders of VAT number on a flat rate basis, or who issues invoices with VAT exemption for health services.
Stamp duty: new for 2020
Starting from January 1, 2020, according to the provisions of the draft of the Budget Law, the current sanctioning mechanism is modified in the event of non-payment or late payment or insufficient payment of the stamp duty due on electronic invoices and sent via SDI (Interchange System ).
From 2020, the financial administration will be able to communicate directly to the tax payer:
– The tax to be paid;
– The administrative sanction, reduced by one third, for failure, insufficient or late payment;
– Interest due.
If the tax payer has not paid the sums due within 30 days of the notification, the Inland Revenue may proceed with registration on a permanent basis.
In the recent hearing of the Director of the Inland Revenue, Antonino Maggiore, in the Chamber of Deputies, the provisions of article 12-novies of the Growth Decree (DL 34/2019) have been clarified, ie that starting from 1 January 2020 , the ADE, during the receipt of the invoices, through SDI, will carry out the relative verifications through automated systems.