The Budget Law 2021 (L. n. 178/2020) at the article n. 1 par. 1070-1083, has given at the Revenue Agency the option to carry out an analysis procedure of risk and control on the declaration of intent presented by the usual exporter.
With the Provision n. 293390/2021 of 28 October 2021 the Revenue Agency, with effect from 1st January 2022, has individuated the new instructions on how issuing the electronic invoices non-taxable in accordance with article n. 8 par. 1, lett. c) D.p.r. 633/72 and on how invalidating the declarations of intent issued.
Procedures of issuing the electronic invoices non-taxable in accordance with article n. 8 par. 1, lett. c) D.p.r. 633/72
Non- taxable electronic invoices, in accordance with article n. 8 par. 1, lett. c), is mandatory to issue them electronically in XML format, using the Exchange System (SdI).
As a result of the rules change introduced by Article 12-septies of Legislative Decree 34/2019, with effective from 1st January 2020, the supplier that would to apply the non-taxable transactions is required to:
The fiscal result of transmission of intent declaration verified by the supplier, it could be done:
With the Provision n. 293390/2021 of 28 October 2021 the Revenue Agency has individuated the new instructions of issuing the electronic invoices towards usual exporters, with effect from 1st January 2022.
In particular in the electronic invoice must be report:
We highlight that in the Attached A “Technical specification (version 1.7)” of sub mentioned Provision, specifies that it is possible to insert more than one block (Other general data) filling in the box 188.8.131.52 for each invoice’s row. In this purpose the Provision didn’t fix a limit of block number that it is possible to insert in the electronic invoice.
In fact if it is necessary to insert other data in the box 184.108.40.206, different information of the block “INTENTO”, it is necessary to insert a new block with another name.
Invalidation of Intent’s Declaration
The Provision n. 293390/2021 of 28 October 2021 has individuated the method of invalidation of declaration of intent issued.
Analysis and control activities are executed in accordance with particular selective risk criteria, processed by referencing the information contained in the declarations of intent submitted by the taxpayer with the information available in the databases held by the Revenue Agency and any information acquired from other public or private databases.
The procedure of analysis of risk and control is submitted by the Revenue Agency on all the declarations of intent issued, also arranged periodic control on the declarations of intent transmitted.
If the result of analysis and control is negative, the declarations of intent issued illegitimately are invalidated. It is inhibited also the faculty to transmit other declarations of intent.
The Revenue Agency will send by PEC (Certificated Post) at the usual exporter a communication that reports the protocol number of intent’s declaration invalidate and the motivations.
In the same time with the invalidation procedure, the revenue Agency by PEC will send at the supplier, the receiver of the declaration of intent, a communication that report the identification data of the subject issuer and the protocol number of the declaration of intent.
The invalidation of the declaration of intent involves the rejection of the electronic invoice sent by the supplier : transmitted with the Exchange System (SDI), with indication of non-.taxable VAT transaction in accordance with article n.8, par. 1, lett c) and with the protocol number of invalidate declaration of intent. The reason for rejection will be specified in the receipt issue by the system.
The rejection of the invoice sent by the supplier, after the invalidation of the declaration of intent, it seems that could be happen only if the e-invoice is filled correctly, more precisely: use in the box (Nature) the specific code N3.5 and the fill in of the box (Other management data), box where is contained the protocol number of the declaration of intent.
If the supplier filled in the boxs submentioned incorrectly, the invalidation of the declaration of intent could involve the non automatic rejection of the invoice issued.
The supplier in this case could be called to pay the penalties applied for the lack declaration of intent, fixed from 100% to 200% of the VAT, in addiction of the payment of the VAT due.
Declaration in the nautical sector- Pleasure boats and offshore navigation
With Provision n. 151377 of 15th June 2021, the Revenue Agency has individuated new rules to not apply the VAT (considering the transaction how non-taxable), in accordance with art. 7 sexies and n.8-bis of DPR 633/72. The non-taxable operations are financial lease, rent and similar, not short term of pleasure boat and offshore navigation.
This provision approved the form of declaration electronically transmitted by the user/buyer and the rules for the e-invoice issued by the service provider/seller to not apply the VAT.