Electronic invoicing will also become mandatory for flat-rate schemes. After the green light of the technical committees of the European Union, the only thing missing is the go-ahead from the EU Council for Italy to implement the law.
The aim of the provision is to further tighten VAT evasion also because the expansion of the electronic invoice to VAT numbers in flat tax would not be a
isolated move. In fact, Italy should develop a report on non-invoicing and on the measures to be implemented to combat the evasion of those who do not invoice. In particular, we should focus on the contrast of interests between those who do not invoice and final consumers, making it convenient to ask for a tax receipt. The aim would be to arrive at new legislation by the middle of next year.
Also because the trend, since the entry into force of electronic invoicing, is positive: Italy has managed to recover taxes for about two billion euros, on the VAT front. But not only that: controls have also been improved: false VAT credits for 945 million euros have been recovered and subjects involved in mechanisms have been identified
of community fraud implemented between the last months of 2019 and
2020, based on billing flows for non-existent transactions
for an amount of approximately one billion euros.
And now with the enlargement of the audience to all flat tax payers, the Revenue Agency would have even more complete data. Of course, for small VAT numbers there would be an increase in costs, but in the document submitted to the final ok by the EU Council it is emphasized that “Italy has made various solutions available free of charge for the preparation and transfer of electronic invoices, such as a package of programs intended to be installed on computers and an application for mobile devices’.