Electronic invoicing: extension of the ban on health services
The Milleproroghe Decree, approved by the Council of Ministers on 21 December 2022, confirms the ban on issuing electronic invoices for health services also for the year 2023.
This decision derives from the fact that the Privacy Guarantor has detected critical issues on the sending of data concerning the health of citizens, as issuing the e-bill must describe in detail the service performed, thus violating the law on the processing of personal data, making them accessible to third parties.
Please note that the communication of data concerning the STS, charged to the health operation that receives the payment, must follow the process of sending the data to the Health Card System within the following deadlines:
- health cost incurred in the second half of 2022 (July-December), 31 January 2023;
- health cost incurred from 1 January 2023, monthly transmission by the end of the following month in which the expenses were incurred.
The Health Card system, subsequently, will send the data to the Revenue Agency, for all subjects and for all types of expenditure that will be incurred, it will be the latter, in fact, that will make available for each taxpayer the total amount of health expenses made in the tax year.