VAT taxpayers who, in a tax period, opt for the use of electronic invoices, or access electronic payments, and make/receive payments by traceable means for amounts exceeding 500 euros, enjoy a 2-year reduction in terms of assessment for VAT and business income/self-employment. This is in the event that the traceability of all payments received and made for transactions is guaranteed amount exceeding 500 euros (art. 3 of Legislative Decree 127/2015), by those who document the transactions with an electronic invoice via Sdl and/or with storage and electronic transmission of the fees (response to Tax Agency question n. 331/ 2021).
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