Do not throw the “pieces of paper”: this way the tax authorities can destroy you


While it was expected that the electronic invoice he would soon have supplanted the paper one, here comes a long and detailed circular from the Revenue Agency which shows that it will instead still be necessary to keep and possibly produce a document copy for the Tax.

This is the circular n.19, published yesterday, in which the public body wanted to provide guidelines and explanations on a series of types of IRPEF deductions and deductions and on the procedures to be followed to obtain the visa application of compliance. A good 411 pages, therefore, in which all those expenses made by the taxpayer that can give right to some are analyzed deductions from income, to tax deductions and tax credits.

Contrary to what would have been expected, however, the paper element will still have a fundamental importance. In addition to having to take care of documenting the deductible expenses, in fact, the taxpayer will be required, as Italia Oggi points out, also to keep the paper invoice produced by the issuer. Not only. It will also be his task to verify that what is stated in the electronic invoice coincides with the same hard copy.

In fact, when, going within the scope of documentary charges, in the long circular we refer to the year 2019 (that is, that of the entry into force of the electronic invoicing obligation), no explicit reference is made to the latter, thus keeping what previously determined in FAQ 45 on “electronic invoicing”. Here, in fact, theobligation for the taxpayer to keep a hard copy.

The most serious aspect, at the moment, is that these provisions did not actually come out until July 8th, when, that is, the tax deadlines had already been started for some time, with the risk of tilting Caf and accountants (the first consignments telematics date back to June 15, so almost a month ago). Much of the problem is likely to be found in slowdowns due to the heavy lockdown imposed by the Conte government and therefore also to the Revenue Agency have acted with water in the throat. But it is true that in recent years all the main tax changes had been indicated well in advance (by the month of April both in 2017 and in 2018 for example), allowing taxpayers to put themselves in order thanks to the precise indications by Caf and accountants.

The executive has long talked about “simplification”, but between late indications, poor clarity on electronic invoicing and hard copy and 411 pages of guidelines, the path seems fairly uphill.

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