Electronic invoicing also for flat rates: the decision of the Court of Auditors


Mandatory introduced from January 1, 2019, the electronic invoicing between individuals it has experienced a success perhaps greater than that expected by its users. At the end of the first year of use, the almost 5 million VAT numbers affected by the measure exchanged over 2 billion tax documents, a sign that the instrument has been appreciated and widely used.

And, in the coming months, it could experience an even greater diffusion. The Court of Auditors, in its “2020 public finance coordination report“, Recommends extending the use of the tool to flat-rate VAT numbers, currently exempt from issuing electronic invoices (even if they can freely choose to do so anyway). This measure, combined with a faster adoption of the electronic receipt and the electronic transmission of the fees, would ensure a more significant contrast to tax evasion.

Electronic invoice for flat rates: the proposal of the Court of Auditors

In point 18 of the Report published on May 27 by the Court of Auditors (“The measures to combat tax evasion in the 2020 maneuver”), the accounting judges clearly state that electronic invoicing is one of the main tools that the state can use in the fight against tax evasion. For this reason, it would be useful to extend its use.

“An enhancement of the effectiveness of the measures taken with electronic invoicing – reads the Report – could derive from the overcoming the optionality of electronic invoicing for some categories of taxpayers (more than 1.8 million subjects). This is in consideration of the importance that complete knowledge of the exchanges between all economic operators assumes for the correct functioning of the entire system, given the level of operational simplification achieved by current technologies available on the market “.

Another measure to be taken in the shortest possible time, say the accounting judges, is that of theextension of the electronic receipt to “all taxpayers who work towards the final consumer” which, together with the start of the lottery of the fees, could allow a reduction in tax evasion.

Electronic invoice for flat rates, benefits for taxpayers

This solution, we always read in the report, would bring advantages also for the VAT holders themselves lump. The availability of a greater number of data, in fact, would make it possible to speed up the whole process relating to the VAT return and the tax return of the flat rates.

This system, say the judges of the Court of Auditors, would allow to “Fully manage the registration, liquidation and VAT return processes and would allow the tax administration to provide the pre-filling services of the declarations with the maximum benefits precisely towards the operators in a flat-rate regime “.

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