The abolition of the esterometer scheduled for January 1, 2022 has been postponed to July 1, 2022.
The abolition of the esterometer foreseen for January 1, 2022 has been postponed to July 1, 2022 by the Decree-Law 146/2021: therefore, the timing is modified but not the modalities to be followed after the abolition of the esterometer.
What are the news that from July 2022 will involve invoices from and to abroad?
The Budget Law 2021 has provided that, following the abolition, a single communication channel - the Interchange System - will be used also for the transmission of data concerning invoices from and to abroad.
According to the amendment included in the Tax Decree, the transition to this new method of sending data will only take place from July 1, 2022.
In particular, the Budget Law 2021 has established the methods to be adopted when invoices from and to abroad will also enter the Interchange System:
- the telematic transmission of data relating to transactions carried out with parties not established in the territory of the State shall be carried out within the terms of issuance of invoices or documents certifying the receipts: twelve days from the date of execution of the transaction as provided for by art. 12-ter of DL 34/2019 or according to the different term established by specific provisions.
- the telematic transmission of data relating to transactions received from persons not established in the territory of the State is carried out by the fifteenth day of the month following that of receipt of the document certifying the transaction or the execution of the transaction.
Are penalties envisaged?
With this innovation the sanctioning treatment in the event of omitted or incorrect communication of data on cross-border transactions is also remodeled, with a sanction of 2 euros for each invoice within the monthly limit of 400 euros.
The penalty is also reduced by half, within the maximum limit of 200 euros for each month, if the transmission is carried out within fifteen days of the deadlines established for sending it, or if, within the same period, the data has been correctly transmitted.