prohibition for health services

prohibition for health services
prohibition for health services

Electronic invoice, i medici and more generally all subjects operating in the healthcare sector they will continue to apply the same rules also in 2022: In the Tax Decree finds space one extension of the ban concerning the health care since the debut of the obligation.

The novelty, which must be confirmed with final approval, is contained in the package of amendments to the DL n. 146/2021 approved on 1 December in the Senate by the Finance and Labor Commissions.

Also for the whole of next year i health data they cannot be included in tax documents that pass through the Exchange System.

In fact, from 2019 to today, i privacy nodes they have not yet been dissolved and the only possible solution is the confirmation, for the fourth year in a row, of a total exclusion.

Electronic invoice, towards the extension to 2022 of the rules for doctors: ban on healthcare services

With the amendments approved by the joint Senate Finance and Labor Committees the text of Legislative Decree no. 146 of 2021 is enriched by a series of tax news which, surprisingly, were missing in the original setting.

In the new version of the Tax Decree even one finds space extension of the ban on electronic invoicing for the health care, Once again.

We intervene on the text of thearticle 10 bis of Legislative Decree no. 118 of 2019 extending the rule also foreseen at 2022.

Currently the standard looks like this:

“For the tax periods 2019, 2020 and 2021, the subjects required to send data to the health card system, for the purpose of processing the pre-filled tax return, pursuant to article 3, paragraphs 3 and 4, of legislative decree 21 November 2014, n. 175, and the relative decrees of the Minister of Economy and Finance, cannot issue electronic invoices pursuant to the provisions of article 1, paragraph 3, of legislative decree no. 127, with reference to the invoices whose data must be sent to the health card system “.

The last modification, of the same tenor, was made last year with the Budget Law 2021.

It must also be specified that the scope of the prohibition is broader than it appears: article 9 bis of the Decree-law of n. 135 of 2018, in fact, imposes the same rules also to subjects who are not required to send data to the health card system, with reference to invoices relating to health services provided to natural persons “.

Electronic invoice, rules for doctors extended to 2022: privacy is still a problem

The exclusion, therefore, is total: even for the whole of next year, those working in the health sector will have to issue the paper invoices and, if required, transmit the data to the TS System according to ordinary methods.

The decision to confirm the modalities adopted in the past also for 2022 is not surprising and confirms that on the front of the privacynot much progress has been made in recent years.

The debut of the e-bill was anticipated by months of back and forth between Privacy Guarantor and Revenue Agency on the theme of personal data protection: already at the end of 2018 the Authority drew attention to the issue of health services.

In the meantime, however, the new mode of issue of the fiscal document entered into force on January 1, 2019 e the problem was circumvented but never solved.

The need not to let people pass health data from the Interchange System led first to the formulation of a waiver of the obligation of electronic invoicing for healthcare professionals and then to the definition of a real ban which has been confirmed over the years.

In the report accompanying the first draft of the Budget Law 2021 we read that the exclusion was once again adopted “Pending theidentification of specific electronic invoicing methods for individuals who provide health services to natural persons “.

Another year has passed, but nothing seems to have changed from this point of view. For the official confirmation of the extension to 2022 we must wait for the conversion into law of the Tax Decree, but at this point a U-turn seems unlikely.

On the other hand, also on other fronts the binomial electronic invoice-privacy it took neither a step forward nor a step back: emblematic is the case of electronic invoice consultation service made available by the Revenue Agency.

The deadline for joining and recovering old documents was extended countless times always for the same reason: the difficulty of finding a balance point between the privacy protection and the provisions of the Tax Decree which was approved in October 2019.

And when the neverending Story seemed to have ended with the last term of 30 September, on 3 November a new postponement to 31 December 2021 with the motivation, this time, of wanting to give more time to professionals.

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