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Tax Pills

  • The new 2022 guide on fiscal incentives and bonuses taxpayers can benefit by completing their tax returns is ready

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    In a flash and updated collection all the fiscal benefits and opportunites designed for citizens for the current year are now available, duly explaned and reported in a Cicular letter of the Revenue Agency.

    Particularly, the guide, accessable online, lists the full kit of tax allowances avalablle for all users of the 730 or Redditi 2022 tax returns models.

    The logic at the basis of the text of the Circular letter - Indeed, the publication illustrates the rules and the right procedures to follow in filling in the fiscal declaration and, at the same time, reminds which documents the taxpayer must present to the Tax Assistance Centre or to a qualified professional. Since it is a complete and updated collection of all the rules, guidelines and instructions to follow to benefit of withholdings, allowable and deductible expenses and tax credits, the contents have been divided into autonomous and specific thematic areas to guarantee an easier consultation.

    The complete online guide - The document is updated with the intaire range of all recent fiscal news: from the rules on deductions of expenses incurred to perform swabs and tests for Sars-Cov-2 to the tax credit for the purchase of electric scooters and electric mobility services. Space is also given and reserved to specific measures for the youngest, with instructions on the benefits provided for the under 36s buying their first home and on deductible expenses for the annual enrolment and subscription of children aged between 5 and 18 to music conservatories and institutions of high artistic, musical and dance training.

    The Revenue-Caf technical table - The summery-collection of all fiscal measures sized for taxpayers is the result of the work carried out by a technical table set up between the Revenue Agency and the National Council of Caf, and is intended to be, in a perspective of mutual cooperation and transparency, a shared tool useful for the operators of the Tax Assistance Centres, for the professionals authorised to affix the compliance visa and for the offices of the Tax Administration themselves.

    Stefano Latini

  • Self-employed with Vat: all the tax novelties coming from 1 July 2022

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    There are numerous tax changes that will come into effect in the current month for the holders of Vat numbers. The most important news concern the extension of the electronic invoice, the application of penalties for non-acceptance of POS payments, modifications regarding the so-called esterometro and fiscal shifts in the transactions with San Marino. Therefore, it will be a month full of novelties to monitor for VAT holders and their intermediaries. Indeed, all these fiscal variations will mark a huge shit for self-employed with Vat between analogue and digital. Some of the novelties debuting in July are part of the measures provided for in the PNRR 2 decree and are also part of the objectives of the tax administration reform.

    E-bill even for flat-rate taxpayers under the advantage regime and amateur sports associations - Undoubtedly, the novelty with the greatest impact is the extension of mandatory e-invoicing also for Vat holders in the flat-rate scheme. Particularly, only the self-employed with revenues or remuneration in excess of EUR 25,000 will be among those obliged to e-invoice and related obligations. Consequently, the exemption will continue to exist but only for entities that do not exceed the aforementioned threshold. Therefore, they may continue to issue invoices in paper format until 1 January 2024. Yet, from this date, all taxpayers under the "advantage" regimes will be obliged to issue electronic invoices. Shortly, this fiscal measure has the purpose to broaden the range of Vat taxpayers with an obligation to e-invoice in order to continue the process of combating tax evasion. In addition, as above mentioned, the same change will apply to amateur sports associations that in the previous year earned total revenues/income of more than 25,000 euro.

    New obligation and penalties on POS payments - News also for traders and professionals, for whom sanctions will be triggered as of 30 June 2022 in case of non-acceptance of POS payments. This change aims at boosting further the digitisation of business transactions introducing the obligation to accept payments by cards and cash dispensers for those engaged in the sale of products and professional services. The penalty applied will be EUR 30, an amount to which will be added an additional 4 per cent calibrated in relation to the value of the transaction refused by business operetors.

    Goodbye esterometer, switch to foreign e-invoice - Tax novelties also coming for taxpayers carrying out transactions with non-resident and non-established persons, although identified for VAT purposes in Italy. Particularly, 1st July will also be a crucial date for the so-called esterometro, as active and passive transactions with non-resident foreign entities (including those identified for VAT purposes in Italy) will have to pass through the SDI in Xml format. Hence, the obligation to transmit the quarterly communication of cross-border transactions no longer applies.

    E-bills also for the transactions with San Marino - Still on the subject of VAT, July will also see the farewell of the esterometer, in parallel with the debut of electronic invoicing in San Marino. Basically, San Marino and Italian operators will have to abandon paper documents and use the shared electronic invoicing system. Therefore, all exchanges of goods between Italy and San Marino will have to be certified through the single cross-border system, in line with the roadmap reported by the Ministry of Economy and Finance in the press release published on 26 May 2021 and made official with the MEF's implementation decree of 21 June 2021.

    Stefano Latini