Electronic invoice also for the flat-rate scheme, proposed by the Court of Auditors

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Electronic invoice also for those who apply the flat-rate regime: the direction indicated by the Court of Auditors for a contrast to the most significant evasion also includes a transition to the faster electronic receipt. But is it really possible to apply the suggestions proposed in the 2020 Report on the coordination of public finance?

Electronic invoice also for those who apply the flat rate scheme, after a first year and a half of running in you are ready for extend the system to everyone: this is the position of the Court of Auditors, which suggests the directions to take for a fight against tax evasion more significant.

Among the strategies proposed in 2020 report on the coordination of public finance, available online from May 28, 2020, also one transition to the faster electronic receipt, going against the slowdowns imposed by the coronavirus emergency.

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Court of Auditors – Report on the coordination of public finance 2020
Download the 2020 Public Finance Coordination Report.

Electronic invoice also for the flat-rate scheme, the proposal of the Court of Auditors

Among the various issues that the document reviews, the spotlights also turn on on the fronttax evasion: look at the past, what has already been done in recent months, and the future, what could still be done.

Promotion by the Court of Auditors for the measures included in the 2020 maneuver: give her new rules for compensation all ‘tightening of the rules on tax offenses, law enforcement tools are strengthened.

In 2020 report on the coordination of public finance it is read:

“They, taken together, constitute important elements of one coordinated strategy and comply with the measures, already adopted from 2019, on electronic invoicing and electronic transmission of fees “.

And it is at this point that the gaze of the Court of Auditors turns to the future: a viable way to strengthen the strategy could be theextension of the electronic invoice requirement even to subjects now excluded.

The text reads:

“An enhancement of the effectiveness of the measures taken with electronic invoicing could come from overcoming the optionality of electronic invoicing for taxpayers who make use of the so-called flat rate regime (more than 1.8 million people) “.

Electronic invoice also for the flat rate scheme, the focus of the Court of Auditors on the advantages

The 2020 report on the coordination of public finance highlights i advantages which could result from an extension of the electronic invoice to new subjects, currently excluded.

Two above all:

  • fully manage the registration, liquidation and VAT return processes;
  • allow the tax administration to develop pre-filling services for returns, even for all those who apply the flat-rate regime.

The proposal, however, starts from an assumption that has gods points of weakness. THE times would be ripe to go a step further with electronic invoicing:

“The reasons that led to making compliance only optional (art. 1, paragraph 692, of law no. 160/2019) can now be considered outdated, given the level of operational simplification reached by current technologies available on the market”.

But on a practical level many critical issues the editorial staff of Tax information led a electronic invoice survey, asking readers about a clear question: Would you go back to the paper version?

In the view of the Court of Auditors, a “no” plebiscite, but it was not so: the 43% of readers who participated in the investigation would take a step back.

That of the readers opposed to electronic invoicing it is a drastic position and certainly uneconomical, even only for the energies already invested to adapt to the news, but nevertheless indicative of times not yet fully ripe.

Electronic invoice also for the flat rate and transition to the faster electronic receipt

Therefore, a distance emerges between theory and practice, between the strategy and the reality in which it must be implemented.

And not just for electronic invoicing. The other direction indicated by the Court of Auditors in the document, drawn up on the data available until April 30, for a fight against tax evasion stronger is based on one faster transition to the electronic receipt.

“It is also important that the electronic transmission of the fees goes as soon as possible for all taxpayers who work towards the final consumer, together with the timely start of the already scheduled lottery of the fees”.

A road that is impractical in light of the latest events and the latest provisions contained in the Relaunch Decree, published in the Official Journal on May 19, 2020.

L’Coronavirus emergency, in fact, has imposed a brake on this front as well and in the latest provision, adopted to combat the epidemiological crisis from an economic point of view, has established a extension for the receipt lottery which from 1 July to 1 January of next year and allowed until 2021 for the purchase of the electronic recorder, postponing the start of the discipline on penalties for late or omitted sending of the electronic receipt.



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