Italian Tax Authorities published Protocol No. 1427541/2019 of 17 December 2019, amending Protocol No. 89757/2018 of 30 April 2018 which provided implementing rules for the issuance and receipt of electronic invoices. Electronic invoices must be issued and received through the SdI system (sistema di interscambio). Starting from 1 July 2019, qualifying taxable persons and their representatives may consult and download issued and received electronic invoices through a specific online service available on the ITA website, provided that they explicitly adhere to such service by 29 February 2020 (previously, 20 December 2019).
Source Agenzia Entrate
Unofficial translation
Prot. no. 1427541/2019
Amendments to the measure of the Director of the Revenue Agency No 89757 of 30 April 2018, as amended by the measures of the Director of the Agency for the Revenue No 524526 of 21 December 2018, No 107524 of 29 April 2019, No 164664 of 30 May 2019 and no. 738239 of 30 October 2019
THE DIRECTOR OF THE AGENCY
In accordance with the powers conferred on it by the rules set out below
It has
1. To the order of the Director of the Revenue Agency No 89757 of 30 April 2018, as amended by the measures of the Director of the Revenue Agency
No 524526 of 21 December 2018, No 107524 of 29 April 2019, No 164664 of 30
In the case of the new Member States, the following amendment shall be made: (a) in respect of the period from 1 May 2019 to 30 October 2019, and No 738239:
– in point 8-ter “Consultation and acquisition of electronic invoices or their computer duplicates in the transitional period” to the first period, the words
(from 1 July 2019 to 20 December 2019)” shall be replaced by the words “(from 1 July 2019 to 20 December 2019)”. July 2019 to 29 February 2020).
REASONS
By order of the Director of the Revenue Agency No. 524526 of 21
December 2018, the procedures laid down in Regulation No 89757 have been amended.
of 30 April 2018, by which the Revenue Agency shall record and make available in the Official Journal of the European Communities consultation of VAT operators, or intermediaries delegated by them, with the invoices issued and received and, to final consumers, electronic invoices receipts.
2 In particular, the introduction of a specific functionality has been envisaged, to be rendered available in the reserved area of the website of the Revenue Agency, to allow for VAT operators – or a specially mandated intermediary – or the consumer to expressly join the service of “Consultation and acquisition of information” electronic invoices or their computerised duplicates’.
With the measures of the Director of the Revenue Agency No 107524 of 29 April 2019 and 164664 of 30 May 2019, inter alia, the postponement of
some terms related to the consultation service, ultimately establishing that the the functionality for subscribing to the above service was made available from 1 July 2019 until 31 October 2019, while preserving, during this transitional period, the consultation from VAT operators of all invoices issued and received since the date of entry into force of the the force of the electronic invoicing obligation. Final consumers will be able to consult their invoices received during the transitional period only at the end of the period, always after subscribing to the service.
Finally, Article 14 of Decree-Law No 124 of 26 October 2019 intervened on Article 1 of Legislative Decree No 127 of 5 August 2015 – laying down the rules for the “Electronic invoicing and electronic transmission of invoices or invoice data” – providing for new deadlines for the storage of electronic invoices and providing for an extension of the use of the information contained in these invoices by the Guardia di Finanza and the Agenzia delle Entrate, after consulting the Guarantor for the protection of personal data.
In order to implement from the technical and infrastructural point of view the provisions of the cited Article 14 of Decree-Law No 124 of 2019 and in view of the need to define with the Guarantor Authority for the Protection of Personal Data the “guarantee measures to protect of the rights and freedoms of the persons concerned’, with the order of the Director of the Revenue Agency No 738239 of 30 October 2019 the period has been extended to include
the possibility of joining the above mentioned service of consultation until 20 December 2019.
In the light of the above, taking into account the time required for the conversion into law of the mentioned in Decree No 124 of 2019 and in view of the need to complete the measures necessary for the transposition of the standard, this measure provides for the a further extension of the transitional period for accession until 29 February 2020.
3. Regulatory references
(a) Duties of the Director of the Revenue Agency:
– Legislative Decree No 300 of 30 July 1999 (Article 67(1) and Article 68(1));
– Statute of the Revenue Agency, published in the Official Gazette no. 42 of 20 February 2001 (art. 5, paragraph 1; art. 6, paragraph 1);
– Revenue Agency’s administrative regulations, published in the Official Gazette no. 36 of 13 February 2001 (art. 2, paragraph 1);
– Decree of the Minister of Finance of 28 December 2000, published in the Official Gazette of the Italian Republic.
Officer No. 9 of January 12, 2001.
(b) Reference standard:
– Law No 212 of 27 July 2000 laying down provisions concerning the status of the rights of the taxpayer;
– Legislative Decree no. 127 of 5 August 2015, containing provisions regarding electronic invoicing and telematic transmission of fee data;
– Measure of the Director of the Revenue Agency No 89757 of 30 April 2018, identifying the technical rules for issuing and receiving invoices
electronic services for the supply of goods and services between persons resident, established or identified in the territory of the State and for changes thereto,
using the Interchange System, as well as for the telematic transmission of data cross-border supplies of goods and services, and for the purposes of
the implementation of the further provisions of Article 1(6), (6a) and (6b) of the Treaty on European Union. legislative decree n. 127 of 5 August 2015;
– Measure of the Director of the Revenue Agency No 524526 of 21 December 2018 amending the measures of the Director of the Revenue Agency
of 30 April 2018 and 5 November 2018;
– Measure of the Director of the Revenue Agency No 107524 of 29 April 2019 amending the measure of the Director of the Revenue Agency of 30 April 2018 as amended by the Measure of the Director of the Agency of 21 December 2018;
– Measure of the Director of the Revenue Agency No 164664 of 30 May 2019 amending the measure of the Director of the Revenue Agency of 30 April 2018 as amended by the measures taken by the Director of the Agency of 21 December 2018 and 29 April 2019;
– Measure of the Director of the Revenue Agency No 738239 of 30 October 2019 amending the measure of the Director of the Revenue Agency of 30 April 2018 as amended by the measures taken by the Director of the Agency of 21 December 2018, 29 April 2019 and 30 May 2019.
Publication of this measure on the website of the Revenue Agency takes place in the Official Journal, in accordance with Article 1(1) 361 of Law No 244 of 24 December 2007.
Rome, 17 December 2019
THE DEPUTY DIRECTOR OF THE AGENCY
Aldo Polito
Digitally signed
