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The Pnrr due decree, approved by the Council of Ministers, partially changes the timeline of the proposed solutions to combat tax evasion. According to the draft that came to the government’s table, bringing forward the double penalty from 2023 to 30 CDM (in the direction of relaunch and formula simplification).
The next appointments on the agenda are to be marked here.
June 30: Sanctions are imposed on those who do not accept payments with the pos
The POS obligation for merchants and freelancers has been in place since 2013, but the fine for those who do not comply should have come into force from 1 January 2023 (as approved by Parliament with the first Pnrr Decree adopted): with the decree approved by the Council from the Minister, the date is brought forward to June 30, 2022. The fine is 30 euros increased by 4% of the value of the transaction for which payment was refused. An example: for a refused payment with an electronic card worth 25 euros, the merchant has to pay a penalty of 31 euros.
1 July: VAT numbers in Flat Tax, selective einvoice
The draft Pnrr decree puts a halt to einvoicing exemptions, but not for all. Micro VAT numbers with sales or fees of up to 25,000 euros are exempt from the new digital obligation until 2024 (see also Il Sole 24 Ore of April 14). According to the Executive’s intentions, the renewal of the obligation will start from July 1 and will be divided into two this year, which will thus be characterized by paper and electronic invoices. This situation leads us to suspect that in translating the decree into law, Parliament could postpone the decree from the current July 1st to next year.
January 1, 2023: The cash limit drops to a thousand euros
From January 1, 2023, the threshold for using cash is expected to decrease (the condition is a must, as it is not excluded that new rules will be adopted in the meantime) and increase from 2,000 to 1,000 euros. Indeed, the Milleproroghe decree turned the clock back to 2021 and postponed the definitive crossing of the threshold to a thousand euros until next year. A passage that in reality had already entered into force on January 1, 2022 as a result of a provision of the Tax Decree of 2020 (Conte II government), but which but which was repealed with the entry into force of the Transformation Act of Legislative Decree 228/2021 of January 1 March 2022.