Starting from last July 1st 2016, with an unusual punctuality compared to the times we are used to in our country, the provision referred to in the art. was made operational. of Legislative Decree 127/2015 which provided for "Starting from 1.07.2016, the Revenue Agency will make available to taxpayers, free of charge, a service for the generation, transmission and storage of electronic invoices". Already with the 2008 financial law, the obligation to invoice in electronic form was introduced for the State Administrations, in fact, starting from June 2014 Ministries, tax agencies and national social security bodies could no longer accept invoices issued or transmitted in paper form. The Revenue Agency, thanks to the technical support of Sogei, has configured an application on its website http://www.agenziaentrate.gov.it, an application thanks to which, once you have entered your Entratel credentials or Fisconline provided to users of telematic services, as well as with the Cns (National Services Card) and with the Spid, it will be possible to choose whether to make an invoice for the Public Administration. or for a private individual. The subsequent phases will be those of generation, transmission and storage of the invoice.ย
Instead, starting from 1 January 2017, the Ministry of Economy and Finance will make VAT available to taxable subjects. the Exchange System (Sdi) by the Revenue Agency, for the purposes of transmitting and receiving electronic invoices, provided that the documents have the technical characteristics required by regulation no. 55/2013 for the invoice issued to the Public Administration.
The electronic invoicing system is not currently mandatory, but it cannot be ruled out that it could become a future obligation.
The same "system" already in force for electronic invoicing towards the Public Administration is "extended" to electronic invoicing between private individuals; in fact, the possibility of electronically sending the data of all invoices issued and received through the Exchange System to the Revenue Agency is envisaged.
The Exchange System, managed by the Revenue Agency, is an IT system capable of receiving invoices in the form of files with the characteristics of the FatturaPA, carrying out checks on the files received and forwarding the invoices to the recipient Administrations. Since the SdI system came into force, i.e. on 6 June 2014, up until now, there has been an increasingly greater efficiency of the system on the one hand and on the other a greater habit among users of its correct use, in fact in the month of June 2014 the ES received and managed 43,083 invoice files of which only 60% (25,851) were forwarded to the PA, while from 1 May to 31 May 2016 it received and correctly managed 2,893,150 invoice files of which 86.18% (2,493,124) were forwarded to the PA.
The Exchange System will operate with procedural rules that are essentially identical to those currently active for the transmission of electronic invoices intended for public administrations; in fact the format in use has been integrated to also represent invoices intended for private individuals.ย
The option of electronic invoicing between private individuals will come into force on January 1st 2017, but for enthusiasts it will be possible to follow the experimentation proposed by the Revenue Agency from July 2016. As long as electronic invoicing between private individuals remains an option, there is no reason for many private individuals to have to adapt.
With electronic invoicing, checks are anticipated: the online procedure, in fact, involves some checks which concern in particular the verification of conformity of the invoice format, the taxable amount, the amount of the documents and the total price.
Among those that the Revenue Agency would define as an incentive for the transmission option, art. 3 of Legislative Decree no. 127/2015, established that those who had to formulate electronic invoices would not have the obligation to present the "spesometro" and "black list" communication, VAT refunds carried out as a priority within three months of the presentation of the annual declaration and reduction of one year of the assessment deadlines regarding VAT and direct taxes.
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Milano, July 8th 2016.
Avv. Giovanni Babino
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