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Post by account_disabled on Dec 3, 2023 1:52:14 GMT -5
As is known, flat-rate taxpayers are not obliged to issue an electronic invoice . Unlike what was initially hypothesized, the 2020 Budget Law leaves flat-rate workers free to choose whether or not to adhere to electronic invoicing but introduces a reward system for those who adopt it voluntarily. Flat rates and electronic invoicing, how to access rewards Article 88 of the Budget Law states: “for taxpayers who have an annual turnover consisting exclusively of electronic invoices, the deadline . Referred to in article 43, first paragraph, of the decree of Special Data the President of the Republic of 29 September 1973, n. 600, is reduced by one year.” It is therefore established that taxpayers who make use of the flat-rate regime and who have an annual turnover consisting only of electronic invoices will benefit from a one-year reduction in the deadline for assessment notices. Therefore, for flat-rate workers who from 1 January 2020 choose to invoice exclusively electronically, the deadline for assessments will increase from 5 to 4 years. Electronic invoice and flat rates 2020: why it is still worth joining Even though there is no obligation for electronic invoicing, it may still be convenient for taxpayers in the flat-rate regime to use the electronic invoice instead of the paper one. In fact, the minimum advantage introduced by the 2020 Budget Law is accompanied by what has now practically become a necessity. invoicing, how to access rewards Article 88 of the Budget Law states: “for taxpayers who have an annual turnover consisting exclusively of electronic invoices, the deadline .
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