{"id":7276,"date":"2019-10-01T16:49:11","date_gmt":"2019-10-01T14:49:11","guid":{"rendered":"https:\/\/dev.andersen.dotandmedia.com\/electronical-invoice-the-reduction-in-penalties-for-the-first-semester-of-2019-has-ended\/"},"modified":"2022-09-26T10:44:34","modified_gmt":"2022-09-26T08:44:34","slug":"electronical-invoice-the-reduction-in-penalties-for-the-first-semester-of-2019-has-ended","status":"publish","type":"post","link":"https:\/\/dev.andersen.dotandmedia.com\/en\/electronical-invoice-the-reduction-in-penalties-for-the-first-semester-of-2019-has-ended\/","title":{"rendered":"Electronical Invoice: the reduction in penalties for the first semester of 2019  has ended"},"content":{"rendered":"<p>The Art. 10 of Law Decree 119\/2018 provided a relief from penalties in case the e-invoice was issued within the deadline for VAT periodical liquidation. Moreover, a reduction of 80% of penalties was set forth in case of issuing of the e-invoice within the deadline for the following VAT periodical liquidation. This relief from penalties applied until 30<sup>th<\/sup> June 2019 and until 30<sup>th<\/sup> September 2019 for only VAT taxable persons that liquidated VAT monthly.<\/p>\n<p>From 1<sup>st<\/sup> October 2019 penalties will apply in full in case the e- invoice will be issued late .<\/p>\n<p>The Art. 6 of Legislative Decree 471\/1197, if the e-invoice is omitted or is issued late, rules that a penalty ranges from 90% to 180% of the undeclared taxable income.<\/p>\n<p>The penalty ranges from 250 to 2,000 euros if the violation does not affect to the calculation of the income taxes. For operations that are non-taxable, exempt, not subject to VAT or subject to reverse charge, is applied a penalty that ranges from 5% to 10% of unregistered income (if the violation is not relevant for the taxable income, it applies the penalties that ranges from 250 to 2,000 euros).<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Art. 10 of Law Decree 119\/2018 provided a relief from penalties in case the e-invoice was issued within the deadline for VAT periodical liquidation. Moreover, a reduction of 80% of penalties was set forth in case of issuing of the e-invoice within the deadline for the following VAT periodical liquidation. This relief from penalties [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":8229,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[50],"tags":[],"class_list":["post-7276","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-insights"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Electronical Invoice: the reduction in penalties for the first semester of 2019 has ended - Andersen Italy<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/dev.andersen.dotandmedia.com\/en\/electronical-invoice-the-reduction-in-penalties-for-the-first-semester-of-2019-has-ended\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Electronical Invoice: the reduction in penalties for the first semester of 2019 has ended - Andersen Italy\" \/>\n<meta property=\"og:description\" content=\"The Art. 10 of Law Decree 119\/2018 provided a relief from penalties in case the e-invoice was issued within the deadline for VAT periodical liquidation. 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