Electronic invoicing is compulsory for more than half of Italian VAT numbers, but how are things for those in the regime of minimum or flat-rate taxpayers?
One of the doubts of taxpayers in the regime of minimum or flat-rate taxpayers concerns the obligation, or at least the convenience, of using electronic invoicing. The flat-rate regime for VAT numbers has changed several times in recent years: initially limited to those who had revenues between 15,000 and 40,000 euros, it subsequently replaced the former regime of minimums (which then returned), and then dropped to 30,000 euros of maximum compensation and, finally, rose to the current 65,000 euros.
In the meantime, from January 1, 2019, the obligation of electronic invoicing was triggered, affecting about 56% of Italian VAT numbers. The electronic invoice was a fundamental step for the digitization of Italian companies, as well as for the fight against tax evasion, but it introduced an additional element of uncertainty (actually only at the beginning) in professionals and entrepreneurs who were used to the paper invoice. This uncertainty was soon resolved by Italian accountants, who explained to their clients that the electronic invoice has many advantages over the paper one and is not at all difficult to manage, as many initially thought. But, going back to the initial doubt, do those who have joined the regime of minimum or flat rate have the obligation to issue electronic invoices?
Electronic invoice: no obligation for minimum and flat rate taxpayers
The answer is no: those who are in the regime of minimum or flat rate are among the categories excluded from the obligation to issue electronic invoices, just like doctors, pharmacists, amateur sports clubs.
Questi soggetti non hanno l’obbligo di emettere fatture elettroniche ma possono comunque scegliere di farlo, se lo ritengono conveniente. E la convenienza dipende anche da alcuni “premi” che il fisco concede a forfettari e minimi che aderiscono volontariamente a questo tipo di fatturazione.
Fattura elettronica: perché conviene anche ai minimi e ai forfettari
Il grande vantaggio di aderire alla fatturazione elettronica deriva dal termine di decadenza per gli accertamenti fiscali, che scende da 5 a 4 anni per coloro che emettono esclusivamente fatture elettroniche.
In addition to the advantages foreseen by the tax authorities, there are other advantages typical of the electronic invoicing system itself: speed, security, simplicity and the possibility of accessing all invoices issued and received even remotely, without the need for a paper archive, which means considerable savings in storage costs.
Electronic Invoicing: How to Choose a Supplier
The important thing, of course, is to choose a good supplier for your electronic invoicing system. To get started, you can choose SiFattura Basic (FREE forever), which allows you to generate and email traditional invoices, generate and receive electronic ones automatically, and manage unlimited customer and supplier records.
With SiFattura Pro, which is free until June 30, 2021 for those who activate SiFattura Basic and are in the regime of minimum or flat-rate taxpayers, you can also generate customized templates for invoices, have advanced reporting, automatically create the first note, the schedule and the statement of account, send automatic reminders for unpaid invoices, automatically create recurring invoices and, finally, allow the accountant (or partners and collaborators) to directly access the invoices.