Post by account_disabled on Nov 24, 2023 22:18:18 GMT -7
The deadlines of the moratorium Elisa ConsigliAugust 26, 2022 In the first months of the launch of the electronic invoicing obligation for flat rates, a sanction moratorium is foreseen. Here are the dates to keep in mind to avoid sanctions. THELegislative Decree 36 of 2022 extended the electronic invoicing obligation to all taxpayers in the flat-rate regime who in 2021 earned compensation greater than 25,000 euros. As is known, the new obligation takes effect from 1 July 2022 with the granting of a moratorium on sanctions for those who do not comply.
This transitional period is about to expire. In fact, the moratorium Special Data for July operations will expire on August 31st. Let's see together the details of all the deadlines to avoid sanctions. Flat rate electronic invoicing: deadlines for the sanction moratorium Article 18, paragraph 3 of Legislative Decree 36/2022 provides for longer times to avoid sanctions in the first months of starting the obligation. “For the third quarter of the 2022 tax period, the sanctions referred to in article 6, paragraph 2, of legislative decree 18 December 1997.
Do not apply to subjects to whom the electronic invoicing obligation is extended from 1 July 2022, if the electronic invoice is issued within the month following the month in which the operation is carried out". The general rule provides for the issuance of the invoice within the twelfth day following the day of carrying out the operation (article 21 of Presidential Decree 633/1972).times to avoid sanctions in the first months of starting the obligation. “For the third quarter of the 2022 tax period, the sanctions referred to in article 6, paragraph 2, of legislative decree 18 December 1997.
This transitional period is about to expire. In fact, the moratorium Special Data for July operations will expire on August 31st. Let's see together the details of all the deadlines to avoid sanctions. Flat rate electronic invoicing: deadlines for the sanction moratorium Article 18, paragraph 3 of Legislative Decree 36/2022 provides for longer times to avoid sanctions in the first months of starting the obligation. “For the third quarter of the 2022 tax period, the sanctions referred to in article 6, paragraph 2, of legislative decree 18 December 1997.
Do not apply to subjects to whom the electronic invoicing obligation is extended from 1 July 2022, if the electronic invoice is issued within the month following the month in which the operation is carried out". The general rule provides for the issuance of the invoice within the twelfth day following the day of carrying out the operation (article 21 of Presidential Decree 633/1972).times to avoid sanctions in the first months of starting the obligation. “For the third quarter of the 2022 tax period, the sanctions referred to in article 6, paragraph 2, of legislative decree 18 December 1997.