Prices for restaurants and hotels: receipt or electronic bill?

Hotel and restaurant fees to be certified by means of electronic receipt or with the electronic invoice?

The question arises in all those cases in which the restaurateur or hotelier interface with travel agencies who purchase overnight and refreshment services in the name of their customers.

If the performance are made to final consumers, it is not said that the consideration is actually paid by them. It often happens that it is directly to the travel agency to pay, in the name of the client, and that these pay only the amount due for the extra services.

The management of the formalities necessary for the certification of fees regarding restaurants and hotels in this case it becomes complicated, but to answer the taxpayers' doubts is theRevenue Agency.

With the answer to the question n. 486 of November 14, 2019 a double way is outlined: if the payment is made by the travel agency, the restaurant or hotel will have to issue electronic invoice.

On the contrary, if the payment were made directly by the customer, it would be necessary to issue it electronic receipt, or make the storage and electronic transmission of the data of the fees.

Prices for restaurants and hotels: receipt or electronic bill? The Inland Revenue responds

The response provided by the Inland Revenue to Interpellation n. 486 dissolves the doubts of the hotel and restaurant sector on the new obligations regarding the certification of the operations in force since 2020.

If the restaurant and hotel services I'm purchased (and therefore paid) directly by the customer to which they are rendered, also through agencies that manage the booking, it will be necessary to issue the electronic receipt starting from 1 January 2020.

Specifically, the certification of operations must take place:

• until 31 December 2019 by issuing the receipt or tax receipt referred to in article 12, paragraph 1 of the law of 30 December 1991, n. 413 and to the decree of the President of the Republic December 21st 1996, n. 696;
• from 1 January 2020 – an advance on 1 July 2019 for individuals with a turnover of more than 400,000 euros – with electronic storage and electronic transmission of charges pursuant to article 2, paragraph 1, of the legislative decree 5 August 2015, n. 127, as well as with the issue of commercial document.

THE'issuing an electronic invoice in this case it is mandatory only in the case of explicit request by the customer, to which a copy of the same must be issued in paper format unless explicitly renounced.

If instead the payment and purchase of services returns from restaurants and hotels were made directly from travel agencies, in its own name, to then be transferred to the customers, the consideration must be documented with an invoice.

Inland Revenue – reply to questionnaire n. 486 of November 14, 2019

Interpello article 11, paragraph 1, lett. a) Law of 27 July 2000, n. 212 – Certification of fees related to services rendered by restaurants and hotels

Electronic invoices for restaurants and hotels for services purchased from travel agencies

After the clarifications about the double track related to the certification of the operations of restaurants and hotels, the answer to the interpellation of the Revenue Agency focuses, in particular, on the rules relating to electronic invoicing for this particular type of services rendered.

Article 7-quater, paragraph 1 of the VAT decree provides that:

"By way of derogation from the provisions of Article 7-ter, paragraph 1, they are considered to have been carried out in the territory of the State:

(…)

c) the provision of catering and other services other than those referred to in letter d) below, when they are physically carried out in the territory of the State; "., on behalf of customers, the services".

The transaction is therefore taxable both when the purchasing agency is resident and when it is not a resident.

In light of this, upon payment of the consideration, the following must be issued:

• electronic invoice via SdI towards all travel agencies residing or established in the State territory, pursuant to article 1, paragraph 3, of the aforementioned legislative decree n. 127 of 2015;
• ordinary invoice (paper and / or electronic) towards the non-resident agencies, with the obligation to track the operation using the esterometer, except in cases where an electronic invoice is issued in any case.

The reporting to the travel agencies of the services rendered for the purpose of payment of the consideration, restaurants and hotels can use one proforma invoice, or another similar document (including the commercial document) bearing the wording "fee not collected".

In the case of regular customers who pay the fee for services rendered at specified intervals (or at the end of the month), every single service rendered must be traced with the issue of a commercial document, always bearing the wording of the fee not collected. At the time of collection, a summary commercial document must be issued with the amount of services rendered or, on request, a summary invoice.