However, the ban on electronic invoicing for healthcare services and benefits will remain in place throughout 2022 , in particular for two categories of operators:
subjects required to send data to the Health Card System for the purposes of processing pre-filled tax returns;
subjects not required to send data to the TS System, relating to healthcare services provided to natural persons.
This prohibition is linked to the need to respect the privacy aspects of the data processed in this sector.
Electronic invoicing for flat-rate taxpayers in 2022. The reasons for the extension of the obligation
The initial authorization with which Italy obtained the green light to introduce the electronic invoicing obligation expired on December 31, 2021. In March 2021, Italy explicitly requested the European Union to extend the deadline until December 31, 2024, also asking to extend the obligation to taxpayers in the flat-rate regime and to those in the “minimum” regime.
The reasons behind this request are highlighted in the request for an extension sent by Italy to the European Union :
Electronic invoicing has produced concrete results in the fight against tax fraud thanks to greater iran phone number list completeness, timeliness and traceability of information.
Electronic invoicing has proven to be an effective deterrent to taxpayers' behaviors involving tax evasion and fraud.
The transmission of invoices through the Interchange System has provided the Revenue Agency with timely and automated access to all information contained in the invoices, relevant for tax purposes.