Electronic invoicing obligation for fuel purchase
From 1 July the electronic invoicing obligation for the supply of gasoline or diesel oil for engines intended for the motor vehicle has been triggered, while this fulfillment is optional for what concerns the purchase of fuels for other engines such as those of generators, heating systems, gardening tools and tools of various kinds. For these last types of sale, the Tax Authorities have clarified that this is a right, so that economic operators are exempt from the obligation of electronic invoicing until 31 December 2018, but from 1 January of next year the obligation is will extend to all, including private citizens.
The electronic invoice does not include the plate or other distinctive element such as the manufacturer or the model of the means of transport, unless the tax payer does not want to indicate the invoice for management reasons or to access the tax credit "excise" for the gas oil purchased.
If a company carries out several operations at the same time, some of which are not subject to electronic invoicing (eg vehicle washing or minor repairs) but one yes, because the company has purchased diesel, then the electronic invoicing obligation is it also extends to these activities because a cumulative invoice is issued. In addition, a deferred electronic invoice may be issued if the supplies were accompanied by a transport document or another digital document.
It must be said that with regard to the purchase of fuels, the deductibility of VAT and deductibility of the cost are subject to traceable payment instruments such as bank and postal transfers or prepaid cards. In the electronic invoicing there will be a CRCode generated by a web service, which will be read by a special reader, which will allow to automatically acquire the identified VAT data of the transferee / purchaser.
The electronic invoice is already a reality, which today allows transport companies, but from January 1, 2019 to all other economic operators to save time and money for the issue and conservation of paper documents.
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