Electronic invoice stamp, the amount of the deferral of deadlines rises to 5,000 euros in the Simplifying Decree

The stamp duty on electronic invoices, in the Simplifying Decree approved on June 15, 2022, the limit for the postponement of the terms of the first and second quarters goes from 250 to 5,000 euros. The changes will take effect on January 1, 2023.

Stamp on electronic invoicessal from 250 euros to 5,000 euros Thequantity which allows you to postpone the deadlines payment.

There Announcements is part of the tweaks to the calendar tax terms expected from Simplifications Decreewhich was approved by the Council of Ministers on June 15, 2022.

Starting as of January 1, 2023 it will therefore change payment schedule the electronic invoice stamp duty, which can be adjusted based on the amount due in relation to the first and second quarters.

There are no changes, however, for the second half of the year.

Electronic invoice stamp, the amount of the deferral of deadlines rises to 5,000 euros in the Simplifying Decree

We will have to wait until next year for the rewrite of the deadline calendar relating to the payment ofstamp taxes on electronic invoicesas required by the text of the Simplifying Decree 2022 currently in circulation in draft version.

What is certain is that as a result of the new decree law we are moving towards the redefining the terms to be respectedand to adjust is the threshold that allows to defer the payment to the maturity of the following quarter.

What is currently provided for in Decree Law no. 124/2019 in article 17, and by the Decree of the MEF of 17 June 2014, in article 6, the limit currently set at 250 euros. amounts to 5,000 euros.

To understand what the changes are, it is good to take stock of the rules planned so far.

He stamp taxes on electronic invoices it expires quarterly and therefore they are four appointments scheduled for each year, set at the end of the second month following the end of the reference period.

An exception is provided in the case of tax not exceeding 250 euros.

In this case for the first quarter payment can be made by expected due for the second quarter.

However, if the threshold of 250 euros is not exceeded in relation to both the first and second quarters, payment may be made within the time limit set for the stamp of the electronic invoices of the third quarter.

Rules that remain unchanged, except for the threshold to consider which then passes to 5,000 euros in relation to electronic invoices from 1 January 2023.

Reference period Payment deadline until December 31, 2022 Payment deadline from January 1, 2023
First quarter stamp duty Deadline May 31, 2022 if it is more than 250 euros Deadline May 31, 2022 if it is more than 5,000 euros
First quarter stamp duty Deadline is September 30, 2022 if less than 250 euros Deadline September 30, 2022 if less than 5,000 euros
Second quarter stamp duty Deadline September 30, 2022
First and second quarter stamp duty Deadline November 30, 2022 if less than 250 euros Deadline November 30, 2022 if less than 5,000 euros
Third quarter stamp duty Deadline November 30, 2022
Fourth quarter stamp duty Deadline February 28, 2023

Stamp on electronic invoices unchanged for third and fourth quarter

Following the start of electronic invoicing, the possibility of unifying the terms of payment of amounts below the threshold was envisaged in order to simplify the obligations of NIF holders.

Decree Law no. 124/2019 had set the limit for the modulation of the calendar of tax deadlines at 1,000 euros. Subsequently, with the Liquidity Decree, the threshold for understanding when to proceed with the payment has been increased to 250 euros.

The new intervention provided for in the Simplifying Decree expands the threshold to be considered, with effect from 1 January 2023.

However, there is no news on the second time of year: payment terms for the third and fourth quarter electronic invoice stamp duty They do not change in relation to the amount due.

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