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Tax Pills

  • At the start the new communication process for cross-border transactions, the so-called Esterometro

    immagine generica esterometro

    1 July 2022 has coincided with the restyling of the esterometro. First, from now on, data will be communicated in real time using the Electronic Invoicing Interchange System or SDI, while the obligation to inform on amounts not exceeding EUR 5,000 will be eliminated because transactions of negligible amounts and therefore considered territorially irrelevant. That is thanks to the Simplification Decree (L.D. No. 73/2022, in force since 22 June).

    A brief history - Ever since its introduction more than ten years ago, the transmission of data on transactions with persons or economic operators established abroad (the so-called esterometro) has always given rise to requests of changes. In particular, over time, minimum limits were introduced for each communication, first of EUR 500, then of EUR 1,000 and so on.

    But what happens from 1 July? – As already said above, from 1 July 2022, the esterometro in fact become a function of electronic invoicing, using the Interchange System to upload documents whose counterparty is not established in Italy.

    A faster timetable for communicate cross-border transactions - On this basis, the communication of transactions with non-Italian businesses carried out as of 1st July 2022 will take place according to the current methods of the e-invoicing. In fact, the communication of transactions with foreign counterparties no longer consists in a quarterly communication but of a more detailed sending of data referring to sales/purchases of goods and services to/from non-resident subjects following Electronic Invoicing Interchange System. Therefore, documents must be transmitted to the SDI in accordance with the deadlines already provided for the issuance of electronic invoices: (i) by the twelfth day following the time of the transaction or (ii) by the 15th day of the following month in the case of a deferred invoice pursuant to Article 21 c. 4 of the VAT Decree. In the case of Intra-EU transactions, the document must be transmitted to the SDI by the 15th day of the month following the month in which the document proving the transaction is received. Instead, in the case of Non-EU transactions, the document must be transmitted to the SDI by the 15th day of the month following the month from when the transaction has been carried out.

    Stefano Latini

  • The "Simplifications" Decree rewrites the 2022 tax calendar


    The so-called “Decreto Semplificazioni”, or 73/2022 Law-Decree,  contains several news that reshape significantly the 2022 tax calendar. For instance, the self-declaration of state aid slips to 31 October and the IMU declaration moves to 31 December, while the LIPE of the second quarter and the declaration of tourist tax shift to 30 September. Below we review the key changes enacted by the Decree.

    The restyling of the tax calendar - The reshaping of the fiscal agenda for hundred thusands taxpayers extends, among other things, the deadline for the IMU declarations from 30 June to 31 December 2022, while for the tourist tax the new deadline is fixed at 30 September 2022. The same deadline is also set for transmitting the LIPE.

    Additional new fiscal dates to remember - The main simplification and streamlining interventions of the tax calendar contained in the decree schematically envisage: the dematerialisation of the choices of destination of the 8, 5 and 2 per thousand when submitting the 730 form; the simplification of procedures for changing both the tax domicile and for the disbursement of tax refunds due to heirs; facilitations for the preparation of financial statements of micro-enterprises and for the management of accounting errors; the extension to 2022 of the corrective measures in the area of Synthetic Indices of Fiscal Reliability; the simplification of communications to the IRS on money transfers through banking and financial intermediaries. Furtherly, the Decree modifies the deadlines related to INTRASTAT. whose submission has been postponed to the 30th of the month following each relevant period instead of the 25th, and the communication of periodic VAT settlements. Particularly, for the recapitulative statements of intra-Community transactions, it is established that, instead of the deadline currently set for the 25th day of the month following the reference period, the telematic submission can take place by the end of the month following the reference period. Also the deadline for submitting the communication of the periodic VAT settlement data for the second quarter of the year is postponed to 30th September instead of 16th.
    An further, with regard to electronic invoices issued from 1 January 2023, the threshold amount under which stamp duty can be paid by 30 September, and by 30 November for the first and second quarters, is raised from €250 to €5,000.

    Stefano Latini