Electronic invoice: how it works with the online shop
The electronic invoice obligation applies both in the case in which the sale of the goods or the provision of the service is carried out between two VAT operators ( B2B operations, i.e., Business to Business) and in the case in which a VAT operator carries out the sale/service to a final consumer ( B2C transactions, i.e., Business to Consumer).
Operators who fall under the “advantage regime” and those who fall under the “flat-rate regime” are exempt (you can find the legislative references in the link to the Revenue Agency at the end of the article)
The rules for the preparation, transmission, reception and storage of all electronic invoices are set out in detail by provision 89757 of 30 April 2018, which can be consulted on the website of the Revenue Agency.
What tools to use to comply with the law?
The Revenue Agency has made various free services available to prepare, transmit, receive, and store invoices in a lasting and unalterable way and consult them and possibly acquire an original copy. The holder of a VAT number who must fulfill the legal obligation can use both the technical services made available free of charge by the Agency and tools available on the market as long as they comply with the provisions of the provision of 30 April 2018.
In a nutshell, alignment with the new discipline does not necessarily involve an increase in costs for those who sell goods and provide services like the best australian online casino through their website: use the tools offered free of charge by the institutions.
On the other hand, those who want to delegate the management of invoices and not deal with them directly can always search for programs on the internet, making sure that they comply with the requirements of the law.
What happens if the electronic invoice is not issued?
Suppose the invoice is prepared and sent to the customer in a form other than XML or with methods other than the Exchange System. In that case, this invoice is considered not to have been issued, with resulting penalties for the supplier and the impossibility of deducting the VAT charged to the customer.
How does it work broadly?
The electronic invoice differs from a paper invoice, in general, only in two respects:
1) must necessarily be drawn up using a PC, tablet, or smartphone
2) must be saved in the mandatory XML format and electronically transmitted to the customer via the so-called Interchange System (ES).
The mandatory data to be reported in the electronic invoice are the same as those reported in the paper invoices and the electronic address “Recipient code” where the customer wants the invoice delivered. The interchange system checks the correctness of the data and, if the data is correct, transmits the invoice to the recipient, communicating, with a “delivery receipt,” the date and time of delivery of the document to the person who sent the invoice.
The rules that make it possible to prepare the so-called “deferred (electronic) invoice” by the 15th day of the month following the one in which the transaction was carried out remain valid, without prejudice to the obligation to issue to the customer – at the time of the trade – a document transport document or another equivalent document also on paper.
How does it work in detail?
You can continue reading the summary proposed in this article published on casinos français site. Still, for all the details on the procedures, it is necessary to consult the specific and exhaustive link of the Revenue Agency.
To fill out an electronic invoice, you need to have:
• a PC or a tablet or smartphone
• a program (software) that allows the compilation of the invoice file in XML format
The Revenue Agency makes three types of programs available free of charge to prepare electronic invoices:
• a web procedure, which can be used by accessing the “Invoices and Fees” portal of the Agency’s website (to use this procedure, a network connection is required)
• a software downloadable on a PC (this procedure can also be used without being connected to the network)
• an App for tablets and smartphones, called Fatturae, can be downloaded from the Android or Apple stores (a network connection is required to use this procedure).
Alternatively, it is possible to use private software identifiable on the internet, especially those released by the same manufacturers of the management software operators, to prepare and record invoices in the accounts.