- The company [ALFA] is a regional in-house company that provides integrated water services.
- The company has been entrusted with the Integrated Water Service (SII) for the entire regional area for a period of 30 years.
- The company is obligated to issue invoices for the SII services to the final customers.
- The company seeks confirmation regarding the applicability of Article 2 of Ministerial Decree 370/2000, which allows for the annotation of the amount collected in the register of consideration for water supply services.
- The company believes that the annotation of invoices, even if issued electronically, does not trigger the anticipation of VAT payment.
- A different interpretation would result in a financial burden for all SII operators.
- The opinion of the Revenue Agency is not provided in the given text.
Source: agenziaentrate.gov.it
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
