VAT number, important changes in taxes and deposits in 2023 after point of sale and electronic invoice

Additional tax changes are poised to arrive in 2023 following tax reform already at the beginning of this year between the revision of personal income tax rates for income from work, which were passed from five to four, to changes in deductions for both income from work and income to work. The The upcoming changes will relate to VAT numbers, tax rates, payments on the account after the point of sale and the news of electronic billing that has just appeared.

  • VAT number what changes in 2023
  • Changes in tax rates and advances in 2023
  • The news has already started in POS and e-invoice this year 2022

VAT number what changes in 2023

The 2023 innovations related to the VAT number will affect the transition of VAT number holders from the subsidized flat rate system to the regular system.

In fact, according to the provisions of the regulations currently in force, all those with a revenue of up to 65 thousand euros per year can benefit from the subsidized fixed price scheme.

If the revenue threshold of 65 thousand euros per year is exceeded, the holders of the VAT number leave the flat rate system to switch to the regular system of the regular VAT number. With the tax reform of 2023, those over the age of 65 thousand euros can benefit from a tax subsidized at 15% for another two years before moving to the regular tax system.

This means that for flat rate VAT numbers, the transition to regular VAT numbers won’t happen immediately but after two years, but until next 2023 we may still be working on the income limit we’ll stay at before actually moving to regular VAT the system.

Today, as mentioned, the law provides for the transition from the concessional system to the regular system of VAT numbers if annual profits exceed 65 thousand euros, but we are talking about raising this limit to 85 thousand and perhaps 100 thousand euros.

Changes in tax rates and advances in 2023

Tax changes for 2022 will also affect changes in tax payment rates and down payments.

In particular, to calculate personal income tax rates for taxes to be paid on income, the idea is that A new method for calculating advances to pay personal income taxmaintain the current system of calculating the balance and advance payments, including forecasting, but along with a progressive monthly payment for both advances and balances.

This means that taxpayers will have the possibility to make payments on the account in several monthly installments, thereby providing more liquidity during the year.

The news has already started in POS and e-invoice this year 2022

Meanwhile, two important financial innovations have already appeared this year 2022 and it is the firstCommitment to pay with points of sale for everyone With the simultaneous start of sanctions on June 30 AH For the first time, the obligation to issue an electronic invoice also for holders of a fixed VAT number with a profit of more than 25 thousand euros.

In fact, holders of a fixed VAT number with profits of less than 25 thousand euros and for another two years, that is, until 2024, are still exempt from this obligation. With POS for all those who carry out activities of any kind, with the relevant fines, which are 30 euros plus a 4% increase in the value of the rejected transaction.

The following categories of persons are required to obtain POS:

  • Traders and artisans.
  • owners of catering companies;
  • professionals who work alone and have a direct relationship with the client (for example: lawyers, notaries, accountants, doctors);
  • taxi drivers;
  • Agri-tourism and accommodation facilities such as hotels and bed and breakfasts;
  • Street vendors.

The only case where merchants and professionals, by law, cannot accept payment cards using POS is when there are problems in the line that make it impossible to use POS.

Turning to the electronic invoice for fixed rates, mandatory from July 1, it is possible to issue electronic invoices with complete independence yourself, through the service of the revenue agency or by downloading a special program offered by various services, but also for communication with accountants, for sure. different costs.

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