Electronic invoicing mandatory for all. This is the direction indicated by the Court of Auditors in its 2020 Report on the coordination of public finance, for the strengthening of the tools to combat tax evasion. “An increase in the effectiveness of the measures taken with electronic invoicing could derive from the overcoming of the optionality of electronic invoicing for some categories of taxpayers (more than 1.8 million subjects)”. For the Court, this would entail complete knowledge of the exchanges between all economic operators. “The generalized transition to electronic invoicing for all operators would, moreover, allow the registration, liquidation and VAT return processes to be fully computerized and would allow the tax administration to provide the pre-compilation services for returns with maximum benefits against operators on a flat rate basis », conclude the judges. For a promotion, however, the rejection of the systems for the recognition of the fiscal expenses still judged to be not very transparent and with duplications. The latest report, the judges recall, “identifies 533 tax revenue for an indicative amount of 62 billion euros, for which, however, there is a very high fragmentation (Table §3.1). In fact, there are only 13 tax expenses with an estimated cost of over one billion, for an amount of 42 billion, equal to 67 percent of the total value. This subset is largely made up of tax relief provisions for Irpef and in particular benefits linked to owning a home. For about 65 percent of the measures, however, the cost is either very low (in any case less than 10 million euros) or extremely difficult to quantify ».
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