Unofficial translation
Article 18
Provisions relating to penalties for non-acceptance of electronic payments, electronic invoicing and electronic payments.
1. In article 15, paragraph 4-bis, of Decree-Law no. 179 of October 18, 2012, n. 179, converted, with amendments, by Law 17 December 2012, n. 221, on the subject of penalties for non-acceptance of payments electronic payments, the words “from January 1, 2023” are replaced by the following “from June 30, 2022”.
2. In article 1, paragraph 3, of the legislative decree of 5 August 2015, no. 127, on electronic invoicing and transmission telematics of invoices or related data, the words from “They are
exempt from the aforementioned provisions” until the words “or taxable principal.” are deleted.
3. The provision set out in paragraph 2 shall apply as from July 1, 2022 for persons who in the previous year have earned revenues or received compensation, adjusted for the year, higher than 25,000 euros, and from January 1, 2024 for the remaining parties. For the third quarter of the tax year 2022, the penalties pursuant to article 6, paragraph 2, of Legislative Decree December 18, 1997, no. 471, are not applied to those parties to whom the electronic invoicing obligation is extended from 1 July 2022, if the July 1, 2022, if the electronic invoice is issued within the month following that in which the transaction is carried out.
4. In article 22, paragraph 5, last sentence, of the decree-law of October 26 October 2019, no. 124, converted, with amendments, by law 19 December 2019, no. 157, regarding the transmission of data relating to of daily transactions settled by means of payment means electronic, the words “referred to in subsection 1-ter” are deleted.
Source Law Decree 36
