Electronic invoicing also for flat-rate taxpayers: the new hypothesis from the tax authorities

Electronic invoicing could also become mandatory for VAT payers under the flat-rate scheme as of 2022: the government's hypotheses

The obligation of electronic invoicing could also arrive for VAT payers under the flat-rate scheme as of 2022. Rumors have been circulating for a long time about the extension of the use of electronic invoices and now the new obligation is being examined by the Draghi government.

The news could arrive in the enabling act of the tax reform, with the Italian government considering the extension of the obligation of e-invoices also for all those VAT flat rate, until now exempt, which today in Italy are about 1.5 million. Since the introduction in 2019 of the obligation for VAT numbers and companies, e-invoicing has proved to be an advantageous tool, so much so that even the exempt have started to use it. Among the online services that offer management software for e-invoicing is Libero SiFattura, which provides users with three plans: a free Basic one, with which you can create and receive e-invoices, perfect to activate immediately for those who belong to the regime of minimum and flat-rate taxpayers who can thus become familiar with the management software; the payment plans Lite and Pro, which offer additional services for a simplified management of their accounts.

Electronic Invoicing: the government's hypotheses

After the success obtained in the fight against tax evasion by the introduction of the electronic invoicing obligation in 2019 for VAT numbers and companies, the Italian government is evaluating the extension also to those VAT numbers that fall under the facilitated regimes, such as the flat-rate regime. According to reports from Il Sole 24 Ore, in the next delegated law of the tax reform, the obligation of electronic invoicing could arrive also for the forfaited regimes starting from January 1, 2022. In order for the operation to be feasible, however, there will have to be the green light from the EU Commission.

At the moment there is still no official text, but the hypothesis under consideration by the government is to extend the obligation also to the approximately 1.5 million self-employed, professionals and sole proprietors who benefit from the facilitated regimes, i.e. those who have a turnover below the threshold of 65,000 euros per year and who make use of the flat tax regime at 15%, or 5% if start-up.

A measure that has been talked about for some time, with the manager of the Ministry of Economy and Finance (MEF), Fabrizia Lapecorella, who had already announced last April that she was working to ask the European Commission for the extension of the electronic invoice obligation at least until 2024 for the categories for which it is already in force, and to extend the measure also to those currently exempt.

Electronic Invoicing: all the benefits

Since its introduction in 2019, electronic invoicing has proven to be a valuable tool for freelancers and companies. By using a single management software, users can speed up accounting processes, saving money and time and reducing the use of paper, with a benefit for the environment as well.

Among the many advantages that electronic invoicing offers, there is the reduction of the deadline for tax assessments, which goes from 5 to 4 years for those who only issue e-invoices. For this reason, according to data from the Inland Revenue Agency, there are many who even though they are currently exempt from the obligation choose to take advantage of electronic invoicing.

Among the best online services is Libero SiFattura's, with a Basic plan that is free and allows you to create and receive electronic invoices. For those who need additional services, such as sending e-invoices, there is the Lite plan at 29 euros per year plus VAT, while with the Pro plan at 49 euros per year plus VAT you can share access to the management software with co-workers and accountants to keep your accounts in order.