Value-added tax figures, for the commitment of electronic invoices at a flat rate from July: how to avoid penalties


In the past three and a half years, i.e. since the introduction of the electronic billing obligation between individuals, taxpayers on a flat rate basis have enjoyed exemption. But this long “recreation” is over. In fact, from July 1, they will also have to pay the electronic invoice. The audience for the VAT figures in question is large: these are those who in 2021 announced incomes between 25 thousand and 65 thousand euros. Taxpayers who have earned revenue or bonuses less than 25 thousand have 6 months instead, and the obligation for them begins, in fact, from January 1, 2024.

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