E-invoices, until 31/12 to join the consultation service

Two more months to choose the e-bill consultation service. In fact, VAT operators and final consumers will be able to join the consultation and acquisition service of their electronic invoices, thus continuing to be able to consult the invoices issued and received from 1 January 2019, until 31 December 2021. This is provided for by a provision of the director of the Revenue Agency, Ernesto Maria Ruffini, signed today. More time to join without limitations: last September 30th the deadline for joining the consultation and acquisition service of electronic invoices expired and therefore the ‘transitional’ period during which economic operators and their delegated intermediaries were able to consult , even in the absence of adherence to the specific service, all electronic invoices transmitted to the Exchange System starting from 1 January 2019 (date of commencement of the generalized electronic invoicing obligation). Today’s provision, to meet the requests of economic operators, trade associations and professional orders, which have reported the critical issues related to the impossibility of accessing ‘previous’ invoices, brings the deadline to operate from 30 September to 31 December 2021 the choice and provides for the possibility, for those who have signed up or will join by 31 December 2021, to access all the invoices issued and received sent to the Exchange System starting from 1 January 2019, and not only those sent from the day after joining. VAT operators can also communicate membership through a specifically delegated intermediary. Storage and consultation: distinct services: The Agency makes two different services available to taxpayers, which can be accessed prior, specific, adhering: a free storage service in accordance with electronic invoices, in accordance with the provisions of the decree of the Minister of Economy and Finance of 17 June 2014, and a service for the consultation and acquisition of electronic invoices and their computer duplicates. The two services have different purposes and each require a specific adhesion: to avoid incurring the critical issues that have been represented, it is essential to join the consultation service by 31 December 2021. The consultation period: the latter service provides that electronic invoices can be consulted and downloaded until 31 December of the second year following that of receipt by the ES.