After the budget law comes the penalty of 90% for failure to memorize. Commercial document also for the fees not yet collected
by Alessandro Mastromatteo and Benedetto Santacroce
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After the budget law comes the penalty of 90% for failure to memorize. Commercial document also for the fees not yet collected
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Definition of the sanctioning framework for electronic fees as revised and reformulated by the 2021 budget law and updating of the facsimile of the report of findings: these are the two elements that characterize the circular of the Guardia di Finanza no. 2017/2021 dated 5 January 2021. In addition to recalling that from 1 January last the obligation of electronic storage and telematic transmission of the data of the daily payments has become fully operational for all retail traders and similar businesses, regardless of turnover declared in 2018, the General Command clarifies the effects on the identification of the moment of execution of the transaction depending on whether or not payment has been made by the customer, with different treatment in the case of sale of goods or provision of services .
Sanctioning framework
In the event of non-timely storage or transmission, or storage or transmission with incomplete or untrue data, the penalty is equal, for each operation, to 90% of the tax corresponding to the amount not stored or transmitted, with a minimum of 500 euros. A single sanction will be applied for violations inherent to the different moments (storage and transmission) of the certification, as in the case of failure to store the consideration and subsequent electronic transmission of the daily data without the amount referring to the non-stored operation. The same sanction also applies in the event of failure or irregular operation of Rt and Server-Rt, when the consideration is not recorded in the “emergency register”, unless the alternative web procedures for retrieving and sending data have been implemented. . The omitted or late transmission or the transmission with incomplete or untruthful data of the daily fees, if it did not affect the correct payment of the tax, is instead sanctioned at a fixed amount equal to 100 euros per transmission.
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How to do the operation
The storage of the consideration and the delivery of the commercial document to the customer, if requested, must be carried out no later than the time of completion of the operation, that is to say at the time of delivery of the goods or the completion of the service, if prior to payment . Therefore, in the event of the sale of goods without making the payment at the same time, the merchant must memorize the operation and issue a commercial document with evidence of the amount not collected while at the time of receipt of the payment it does not have to generate a new commercial document, since the tax moment for VAT purposes has already been completed.
How the coffee subscription works
On the contrary, in the event of completion of a supply of services without payment, although the related tax is not yet due according to the general rules, the transaction will still be stored and a commercial document issued with an indication of the amount not collected which will follow – at the time of payment – the generation of a new document that will recall the identification elements of the previous one. Therefore, in the case of a customer who agrees with the bar operator to pay him for the coffees consumed in a month in a single payment at the end of the same period, there is a provision of services consisting in the administration of the coffees themselves.
The commercial document to be issued
The merchant must issue a commercial document at each consumption with indication of the amount not collected, and then generate a new commercial document at the time of payment – completing the tax moment for VAT purposes only with the payment – recalling the identifying elements of the previous one. In this case, the tax will compete with the payment of the VAT relating to the month following that of the drinks.
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