Change the method of transmission of data on payments with credit cards and debit cards, in contrast to tax evasion. There government squeeze on Pos arrives during the examination of Legislative Decree Pnrr 2, in which, among the various measures, the elimination of the obligation to send daily data on purchases with electronic money is envisaged.
Taxes, tightening of Pos controls: the news
All payment data made in shops, commercial establishments and professional offices will be transmitted directly by the intermediaries that issue cards and ATMs, thus avoiding the risk of a failure to convert the “pre-account” into a receipt and tax receipt: a widespread practice that turns into submerged.
This is demonstrated by the fact that against a very high number of Pos, 3.2 million, Italy is at the bottom of the EU for the per capita number of annual transactions with electronic money.
A detail that will allow the tax authorities to trace the data of merchants without the need to collect customer information, and without differences between final consumers and economic operators (business to business), making the crossing of electronic money transitions with the amounts actually paid.
In this way it will be possible to detect any discrepancies between the receipts issued and the amounts collected by debit or credit card.
This is one of the objectives included in the document sent by the Ministry of Economy to the EU Commission at the end of 2021 to identify possible solutions against tax evasion.
A solution that will not only serve the purpose of combating tax evasion, but will also allow the Guardia di Finanza and the Revenue Agency to pursue other phenomena such as money laundering.
Taxes, tightening of Pos controls: double fine confirmed
With regard to the Pos, the decree also confirms the decision of bring forward the double penalty to 30 June 2022 for those who do not accept payments with electronic money
Merchants, traders and professionals who do not give the possibility to make the purchase electronically will risk a fixed fine of 30 euros plus the variable amount equal to 4% of the total value of the transaction.
The obligation for POS endowment operators and professionals has existed since 2013, but the then technical government of Mario Monti had provided that the fine delivered to non-compliant subjects should become operational from 1 January 2023a choice also confirmed by the current Parliament through the approval of the first Pnrr decree passed last December.
With the entry into force of the decree of the Council of Ministers (which will take place in the coming weeks with the deed of publication in the Official Gazette) the date will therefore be brought forward to the end of next June (here we had anticipated the news on payments with Pos).
Taxes, fiscal tightening on tax evasion: the obligation to make an electronic invoice confirmed
Compared to the text of the Dl Pnrr 2 which has already received the first go-ahead from the government last April 14, the extension of theobligation of electronic invoice to flat rates starting from 1 July, which we had talked about here.
Until the end of 2023, however, VAT numbers that have annual revenues or fees will still be excluded up to 25 thousand eurosto be calculated on the previous tax period.
An exemption that prevents Italy from any disputes by the European Union, on tax measures penalizing for small or very small subjects.
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