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FATTURA ELETTRONICA 2022 – LE PROBABILI ESTENSIONI

 

L’obbligo di emissione della fattura in formato elettronico XML, introdotto dal 1° gennaio 2019 con validità triennale, scadrà il prossimo 31 DICEMBRE 2021.

Ricordiamo che, attualmente, sono esclusi da tale obbligo:

– gli operatori sanitari obbligati all’invio dei dati al Sistema Tessera Sanitaria

– i soggetti in regime fiscale agevolato, quali il regime forfettario e quello dei “minimi”

– le ASD/SSD in regime forfettario legge 398/91, per proventi commerciali inferiori ad euro 65.000 annui

– gli agricoltori in regime di esonero

– gli operatori economici non residenti in Italia.

L’Italia ha richiesto mesi fa alla Commissione UE la proroga per un ulteriore triennio, nonché l’estensione ai soggetti forfettari e minimi: ad oggi, mancano gli ultimi passaggi formali per consentire all’Italia di procedere fino al 2024 e di estendere l’obbligo anche ai contribuenti nel regime di flat tax.

Una volta giunto il via libera finale in uno dei prossimi Consigli UE, e pubblicata la decisione sulla «Gazzetta Ufficiale» comunitaria, l’estensione ai forfettari dovrà poi essere tradotta nell’ordinamento italiano con una norma su misura, che consenta un congruo lasso di tempo per l’adeguamento ai nuovi obblighi.

SETTORE SANITARIO: VERSO LA PROROGA DELL’ESENZIONE

Per i medici e più in generale tutti soggetti che operano nel settore sanitario si va verso la proroga delle stesse regole anche nel 2022: nella conversione del DL 146/2021 “Decreto Fiscale”, da approvare entro il 20 dicembre p.v., trova spazio una ulteriore proroga di un anno del divieto di emissione della fattura elettronica, che ha riguardato le prestazioni sanitarie fin dal debutto dell’obbligo.

Dal 2019 ad oggi, infatti, i nodi sulla privacy non sono stati ancora sciolti e l’unica soluzione possibile è la conferma, per il quarto anno di fila, di un’esclusione totale per le operazioni da continuare a trasmettere attraverso il Sistema Tessera Sanitaria. 

Per ulteriori informazioni
UFFICIO FISCALE
Tel. 0173/226611
e-mail fiscale@acaweb.it

 

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