One year after the mandatory implementation of the electronic invoicing process between private entities via SDI, new technical instructions have been approved (please see Provision of the Tax Authority Director no. 99922 dated 28 February 2020). However, in consideration of the current COVID-19 crisis, the terms of application of the new technical instructions have been postponed (please see Provision of the Tax Authority Director no. 166579 dated 20 April 2020). From 1 October 2020 and until 31 December 2020, it will be possible to (optionally) adopt the new technical instructions, which will become mandatory as of 1 January 2021.
Amongst others, the main changes refer to new codes relating to “Document Type” and “Nature”. As regards “Nature” codes, in general, these need to be stated whenever the invoice does not show VAT, given that the underlying transaction is exempt from VAT, out of scope of VAT, under reverse charge, etc. New codes have been implemented in order to more precisely identify the type of the underlying transaction. As regards the “Document Type”, additional codes have been implemented to more carefully identify the underlying transaction (e.g. immediate invoice vs deferred invoice, etc.). In addition, special codes have been implemented to enable the issuance of e-documents for the integration procedures on incoming transactions. At present, lacking further clarifications, the adoption of these e-documents appears not to be mandatory. However, it could represent an opportunity for taxpayers to be appraised on a case-by-case basis. Obviously, if issued, said e-documents must be consistent with the new technical instructions.
As of 1 October 2020, the Italian recipient could decide to draft an e-document (according to a specific pattern, depending on the underlying circumstances) and transmit it via SDI, in order to document the application of the reverse charge mechanism (so called “integra-tion” procedure). In this way:
The above could have a relevant impact, for instance, on Italian recipients who are deeply involved in intra-Community acquisitions of goods. At present, when performing an intra-Community acquisition of goods, the Italian recipient must apply the reverse charge mechanism by way of integration of the purchase invoice. More precisely, the Italian recipient must integrate the purchase invoice received by the EU supplier by stating the mandatory data (i.e. progressive numbering, taxable base amount in EUR, VAT rate and corresponding VAT amount); this can be carried out by means of writing or printing directly on the purchase invoice or by means of issuing a separate document which must show the relevant data (including the date and number of the invoice it refers to) and must be enclosed with the purchase invoice and properly stored. In the near future, the Italian recipient could decide to implement the e-document and this could presumably lead to more standardised procedures regarding documentation management and storage.
“Quick Fixes” have not been implemented in Italy by means of a new law, given that – being already specified by the Italian tax authorities with Ruling No. 100/2019 – the instructions provided in the past were already compliant with the new EU rules in force as of 1 January 2020 and, in particular, with Article 45-bis of the Implementing Regulation.
In the light of the above, the Italian tax authorities have recently issued a new Ruling (No. 117 dated 23 April 2020) on the proof to be kept regarding intra-Community deliveries/intra-Community transport of goods, dealing in particular with a case of ex-works transport of goods.
Intra-Community deliveries of goods benefit from the VAT non-taxation regime, provided that all of the following requirements are met:
In relation to the last requirement, the means of proof have been “codified” by aforementioned Article 45-bis of the Implementing Regulation.
The Italian tax authorities also took the chance to clarify that the CMR, even in the absence of the transferee’s signature – if supplemented with the transferee’s declaration of receipt of the goods in the country of destination – is eligible as proof of the VAT non-taxability of the intra-Community transfers under the following conditions:
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