In the last three and a half years, that is, since the obligation of electronic invoicing between private individuals was introduced, taxpayers on a flat-rate basis have enjoyed the exemption. But this long “recreation” is over. From the first of July, in fact, they too will have to do the e-bill. The audience of VAT numbers involved is vast: these are those who in 2021 declared incomes between 25 thousand and 65 thousand euros. Taxpayers who have achieved revenues or remuneration of less than 25 thousand have instead 6 months, for them the obligation starts, in fact, from 1 January 2024.
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