Electronic invoice, the surreal epic of the consultation service and the deadline that doesn’t exist

Electronic invoice, the surreal epic of the consultation service and the deadline that doesn’t exist
Electronic invoice, the surreal epic of the consultation service and the deadline that doesn’t exist

Electronic invoice, comes theyet another provision of the Revenue Agency which rewrites i times for joining the document consultation service. The deadline this time it is fixed at September 30, 2021 and the news of the postponement of the schedule, as often happened in the past, arrived in the same date of 30 June which should have marked the end of the long transitional period.

The motivation continues to be always the same: a point of balance between the privacy protection and the now dated provisions of Tax Decree which was approved in October 2019.

In this infinite transition phase, therefore, the Revenue Agency continues to store the invoices issued and also allow operators and final consumers which until now have not signed up to activate the function available on the portal Invoices and Fees recovering even old documents.

The financial administration allows time to take more time and find a solution.

Electronic invoice, the surreal epic of the consultation service and the deadline that doesn’t exist

The history of the consultation service , which began with the debut of the electronic invoice, is that of an epic.

But the life of this tool made available by the Revenue Agency has nothing poetic: the provision number 172890 of 30 June 2021, more than anything else, it represents theyet another stage of a surreal journey.

The service membership function “Consultation and acquisition of

electronic invoices or their computer duplicates “ which allows VAT operators, delegated intermediaries and consumers to acquire and consult documents is available on the portal Invoices and Fees gives July 2019 and already its birth was characterized by delay of a few months.

Activating this digital archive, in any case, initiated a transitional period which should have ended on 31 October 2019 and that today, extension after extension, is brought to September 30, 2021.

It will always be possible for users to activate the service, but the deadline marks one watershed:

  • until the September 30, 2021 it is possible to activate the service and acquire the documents issued and received starting from the debut of the electronic invoice;
  • starting from 1 October 2021 in the same way it is possible to activate the service ma without the ability to get old documents, who joins later activates the function and stores the files starting from the moment in which they confirm the activation.

Surreal is not so much the delay of almost two years on the duration of the transitional period or the timing o la quantity of the extension measures, as much as the motivation which determined the latest slips of the roadmap. Always the same.

Electronic invoice, the never-ending story of the consultation service and the persistence of privacy

From October 2019 to date it has not yet been possible to dissolve the node of privacy tight around the novelties, now old, introduced by Tax Decree 2020.

Article 14 of the decree-law n. 124 of 2019 established that “The electronic invoice files acquired pursuant to paragraph 3 are stored until 31 December of the eighth year following that of presentation of the reference declaration or until the definition of any judgments, in order to be used for checks by the Agency of the Revenue and the Guardia di Finanza “.

And always to AdE and GdF he has entrusted the task of adopting “Suitable guarantee measures to protect the rights and freedoms of the data subjects through the provision of appropriate security measures, also of an organizational nature “ after having heard the Guarantor for the protection of personal data.

The expiration of the membership service consultation of electronic invoices never comes because the definition of protection from the point of view of privacy it has taken on the contours of an impossible feat.

In fact, the text of the latest provision on the subject reads:

“Considering it is the dialogue with the Guarantor Authority is still in progress to define the guarantee measures to protect the rights and freedoms of the interested parties, with this provision a further extension, until September 30, 2021, of the period to subscribe to the consultation and acquisition service of electronic invoices and their computer duplicates “.

As stated in the Press release illustrating the news of the umpteenth extension, a working table with the Guarantor Authority for the protection of personal data, have been shared “Most of the solutions for the management and storage of electronic invoices” both as regards the supply of goods and services between economic operators (B2B), and as regards the transactions carried out in relation to final consumers (B2C). But precisely on this point they remain still aspects to be clarified.

Will another two months be enough? It now seems impossible that the new deadline of 30 September could really determine the deadline and put an end to the epic of the e-invoice consultation service.

Revenue Agency – Provision no. 172890 of 30 June 2021
Changes to the provision of the Director of the Revenue Agency n. 89757 of 30 April 2018, as most recently amended by the provision of the Director of the Revenue Agency no. 56618 of February 28, 2021.

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