Post by account_disabled on Nov 26, 2023 4:18:02 GMT
There are also important innovations: the obligation no longer concerns only transactions relevant for VAT purposes but all purchases and sales of goods and services abroad. The clarification is contained in the Revenue Agency circular 26/2022, which provides interpretative clarifications on the new obligations in force. The deadlines also change : no longer quarterly but within the deadlines for issuing the electronic invoice (therefore within 12 days of the operation or by the 15th day of the month following receipt of the invoice for passive operations).
The new obligation concerns all subjects who Special Data issue electronic invoices, therefore also flat-rate invoices with income above 25 thousand euros. Only the following exemptions are foreseen: operations documented by a customs declaration and operations with foreign countries outside the scope of VAT (for example hotels, restaurants, purchase of goods that do not pass through the national territory, etc.) up to 5 thousand euros. How to issue an electronic invoice for abroad. With the abolition of the esterometro for sending data relating to operations to foreign entities, it is necessary to use Electronic Invoicing by transmitting the XML traces via the.
Exchange System (SdI) abolition of the esterometro for sending data relating to operations to foreign entities, it is necessary to use Electronic Invoicing by transmitting the XML traces via the.of the Revenue Agency. For active cross-border invoices, an electronic invoice must be issued by completing the "recipient code" field with "XXXXXXX". For passive cross-border invoices , the Italian taxpayer will have to generate an electronic document of type TD17, TD18 and TD19, to be transmitted to the Exchange System.
The new obligation concerns all subjects who Special Data issue electronic invoices, therefore also flat-rate invoices with income above 25 thousand euros. Only the following exemptions are foreseen: operations documented by a customs declaration and operations with foreign countries outside the scope of VAT (for example hotels, restaurants, purchase of goods that do not pass through the national territory, etc.) up to 5 thousand euros. How to issue an electronic invoice for abroad. With the abolition of the esterometro for sending data relating to operations to foreign entities, it is necessary to use Electronic Invoicing by transmitting the XML traces via the.
Exchange System (SdI) abolition of the esterometro for sending data relating to operations to foreign entities, it is necessary to use Electronic Invoicing by transmitting the XML traces via the.of the Revenue Agency. For active cross-border invoices, an electronic invoice must be issued by completing the "recipient code" field with "XXXXXXX". For passive cross-border invoices , the Italian taxpayer will have to generate an electronic document of type TD17, TD18 and TD19, to be transmitted to the Exchange System.