Electronic invoice: risk of penalties in case of non-payment of the stamp

Among others, we also find a new standard that clarifies what happens in case of missed, late or incomplete payment of the stamp duty on electronic invoices sent to the Exchange System. In the fiscal decree, specifically, it is established that the Inland Revenue will deal with the entire notification process of the irregularity committed and the collection of the figures due. The procedure will be divided into several steps and, if the tax payer immediately settles his position, risks minor penalties. If, on the other hand, you get to register on the role, penalties and interests will be destined to grow.

The methods of communication, the amount of the sanzoni and the timing are specified in theArticle 17 of the tax decree published in the Official Journal on 27 October. Here some changes are made to article 12, paragraph 9 of Law Decree 34 of 2019 (the so-called Growth Decree), with the inclusion of sanctions in the event of failure to pay the stamp duty on electricity bills sent to the Interchange System. Let's see how it works.

In case of non-payment of the stamp, the Inland Revenue will send an amicable first notice by electronic means, with a fine reduced to a third party and with interest due up to the last day of the month prior to the date on which the "file" was processed. At this point the tax payer will have 30 days to regularize his position, making the payment in full or even in part. If this does not happen, the Inland Revenue will continue with the procedure provided for by the law, entering the figures to be paid in a definitive role.

If this happens, then, what was a good-natured notice will turn into a real folder of the Revenue Agency and, as such, will follow the "standard path" provided for by the legislation in cases like these. In case of failure to pay the virtual stamp due to the origin (as in the case of invoices over € 77.47), the sanction ranges from 100% to 500% of the tax due.

It should be noted that these new provisions will not be retroactive, and will only apply to electronic invoices sent to the Exchange System after January 1, 2020. For paper invoices or those sent extra-SDI, however, the previous legislation will continue to apply.