Communication of health costs 2021: sending becomes half-yearly
The Decree of the Ministry of Economy and Finance of 29 January 2021, published in the Official Journal on 6 February, rewrote the timetable for the transmission of data on health and veterinary expenditure incurred in 2021. The data will be sent every six months.
The previous DM of 19 October 2020 to art.7 c.1, provided that the transmission of data on health and veterinary expenses had to be done “by the end of the month following the date of the tax document, for expenses incurred from 1 January 2021”. As a result of the Ministerial Decree of 29 January 2021, the monthly periodicity, initially planned, has been postponed to one year; a six-monthly deadline has been introduced for the current year. Therefore, the transmission should take place within:
• 31 July 2021, for expenditure incurred in the first half of 2021 (January – June);
• 31 January 2022, for expenditure incurred in the second half of 2021 (July – December).
With the insertion of paragraph 2-bis of Article 7 of the Ministerial Decree of 19 December 2020, it is also specified that “for the expiry of the transmission of data on health and veterinary expenses, reference is made to the date of payment of the amount referred to in the tax document”.
It is specified that the sending of data to the TS system must follow the cash logic, therefore in the presence of:
• an invoice issued by 31 December 2020 and paid in January 2021, the data must be sent by 31 July 2021 (deadline for sending data for the first half of the year);
• an invoice issued in May 2021 and paid in July 2021, the data must be sent by 31 January 2022 (deadline for sending data for the second half of the year);
• an invoice issued in February 2021 and paid at the time of its issue, the data must be sent by 31 July 2021.
In the absence of changes from 1st January 2022, the transmission of data will expire monthly.