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Tax Pills

  • Pos commissions from abroad subject to esterometro


    Esterometro and pos commissions, when the reporting obligation is activated. Italy’s Revenue Agency has recently clarified through a specific ruling, Risoluzione n.91, the processing of invoices received from a supplier across the border in relation to commissions on services for electronic transactions. In such cases, the use of esterometro is required.

    Indeed, unlike the spesometro, the esterometro does not concern the operations relevant for VAT purposes, but purchases of goods and/or services from non-established taxable persons and Business to Business (BtB) or Business to Consumer (BtC) supplies to non-established/resident customers for which an invoice is issued. The Revenue Agency clarified this point answering a question relating to the Pos commissions charged by a British company. Yet, if the Italian client chooses to fulfill the invoicing obligations relating to the reverse charge through the Data Interchange System (SDI) and therefore electronically, he is not required to fulfill the esterometro since the Financial Administration is fully aware of the operation.

    What is the esterometro and who is required to file it – The “esterometro,” has been introduced for the purposes of acquiring information related to the transactions that do not fall within the mandatory e-invoicing obligation through the Data Interchange System (Sistema di Interscambio or SDI) starting from 1 January 2019. According to the Legislative Decree no.127/2015, taxable persons established in Italy shall electronically submit to the Italian Tax Authorities the data relating to the transactions with counterparties not established in Italy with the exception of operations for which a customs bill has been issued and/or operations for which an e-invoice has been voluntarily issued. The electronic transmission must be made quarterly by the end of the month following the reference quarter.

    The case at issue – Particularly, where the company is not established in the territory of the State and provides a service through which electronic transactions can be carried out, despite the fact that this service is invoiced at zero rate as a "service fee", and the commissions on the transactions and any chargebacks have been deducted automatically from the payments, yet there is a substantial assimilation of this tax to the fees paid for payment services. For this reason, a full range of transactions are exempt from Vat, including negotiation, relating to deposits of funds, current accounts, payments, credit transfers and so on, with the exception of debt collection. However, for VAT purposes, this service is territorially relevant in Italy as it is rendered to a customer, a VAT taxable person, established in the territory of the Italian State. Therefore, the taxpayer must fulfill the VAT invoicing and registration obligations with the reverse charge mechanism, which in this case, being the provider established in another EU State, occurs by integrating the invoice received with the VAT exemption regime , which will be followed by the registration of the document in the purchase and sales registers and the related payment obligations. Obviously if the "Italian" client chooses to fulfill the invoicing obligations relating to the reverse charge by means of the Data Interchange System, or SDI, he is not required to fulfill the esterometro as the Financial Administration is aware of the transaction in question.

    Stefano Latini

  • Italy’s new proportional tax on plastic items

    plastic tax

    Italy’s Budget Law for fiscal year 2020 has given the green light to the adoption of a proportional tax on manufactured products in plastic for single use, with the target of reducing the production and consumption of plastic.

    How the new tax works – According to the Budget Law, the amount of tax will be fixed at 0.45 €/kg or 0.45 euros per each kilo of plastic included in the single item. Numerous products will be taxed, including bottles, bags and food containers in polyethylene, tetra pack containers, packaging in expanded polystyrene, rolls of pluri-ball plastic, caps in plastic and others.

    What is excluded - The new fiscal measure excludes from the application of the tax not only compostable plastic products, on condition that they respect the UNI EN 13432-2002 provisions, but also syringes, medical devices, and other products used to contain and protect medical preparations and plastic materials included which come from recycling processes. On the contrary, no tax is due on cans and buckets for liquids characterized as for long-lasting use.

    When it will apply - According to the Budget Law, plastic tax rules will be effective as from the first day of the second month after the publication date of the implementing provision to be issued by the Italian Customs authorities by May 2020. Therefore, the rules will enter into force at the latest from 1 July 2020.

    The subjects taxable –Persons and\or operators and business entities subject to the new tax are the following: manufacturers, for goods manufactured in Italy; persons purchasing plastic goods for the purpose of their economic activity, where the goods come from other European Union (EU) Member States; any seller of plastic items, where the goods coming from another EU Member State are purchased by a private consumer; the importer, for manufactured goods coming from non-EU countries.

    When the tax applies - The tax obligation arises in relation with the production or the import of plastic goods, while the taxable event is identified as the moment of release into consumption of the single good into the Italian market.

    Plastic tax return and payment of the tax - The amount of plastic tax due will be determined based on the filing of quarterly tax returns reporting all the details needed to determine the correct payable amount, to be submitted by the end of the month following the respective quarter. The deadline for each payment, to be carried out through the F24 payment forms, is the same established for the filing of the quarterly tax returns. In case of plastic products from non-EU countries, the tax is assessed and collected by the Customs.

    Stefano Latini