Sending an electronic invoice late: what you need to know

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On March 6, 2023, the Revenue Agency issued provision no. 61196/2023 , which provides new rules regarding the late transmission of electronic invoices and telematic payments . In particular, the provision aims to promote spontaneous compliance for those taxpayers with VAT numbers who find themselves in irregular situations , in order to encourage their correction through the tools made available by the legislation in force.

In this article we will see in detail what the new provision provides and what indonesia whatsapp resource actions taxpayers can take to correct any errors or omissions, specifically in the case of late sending of the electronic invoice .

As we will see, the provision recalls the methods of rectification for electronic invoices sent late and also allows for some reductions, which fall within the so-called " fiscal truce ", for those subjects who decide to regularize their position by 31 October 2023 for formal violations, or by 30 September 2023 if they intend to take advantage of the special rectification procedure .



What does the Revenue Agency provision provide?
In particular, the provision requires the Revenue Agency to provide certain VAT holders and the Guardia di Finanza with a series of information regarding electronic invoices and telematic payments that are transmitted after the deadlines.

The Agency will send a communication to the interested taxpayers, using the taxpayer's digital address . This communication will contain: