From October 1st, delays will not be forgiven: even for electronic invoices issued by flat-rate taxpayers, the ordinary terms of issuance will have to be respected. Fines are coming for those who do not comply.
THEOn the one hand, Legislative Decree 36/2022 introduced the obligation of electronic invoicing also for flat-rate taxpayers with a turnover exceeding 25 thousand euros and on the other hand, it provided for a moratorium on penalties for late brazil phone number list invoicing for the 3rd quarter of 2022, allowing the invoice to be issued within the month following the month in which the transaction was carried out.
Starting from October 1st, the preferential regime provided by Legislative Decree 36/2022 will expire and even flat-rate taxpayers will have to respect the ordinary terms for issuing electronic invoices.
Here are the details and the penalties for those who do not comply.
Obviously, the sanctions will not affect flat-rate taxpayers with revenues and compensations lower than 25 thousand euros. These taxpayers, in fact, are not yet required to issue electronic invoices and, until December 31, 2023, they can still choose to issue paper invoices.