IBAN e pagamenti informatici

ELECTRONIC INVOICING TO CONISMA: INFORMATION FOR SUPPLIERS OF GOODS AND SERVICES

Ministerial Decree No. 55 of 3 April 2013 introduced the obligation of electronic invoicing in economic relations between the Public Administration (of which CoNISMa is a part) and suppliers. In compliance with this provision, as of 31 March 2015, invoices issued to CoNISMa must exclusively follow the "XML electronic invoice format".

Suppliers must transmit their invoices to CoNISMa exclusively through the Exchange System (SDI) managed by the Ministry of Economy and Finance. Further technical details are available at www.fatturapa.gov.it.

WARNING: Failure to indicate or incorrect indication of the recipient's CUU will result in the invoice being rejected and therefore not paid.

Compliance Deadlines:
As of 31 March 2015, CoNISMa cannot accept paper invoices. As of 30 June 2015, this restriction also applies to paper invoices dated before 31 March 2015.

SPLIT PAYMENT
Circular 15/E of 13 April 2015 issued by the Italian Revenue Agency broadens the scope of public administrations subject to the VAT split mechanism, or Split Payment.

In the document, the Agency clarifies that public entities that, although not expressly listed in Article 17-ter of Presidential Decree 633/72, are their immediate and direct expression, such as inter-university consortia, are included in the Split Payment mechanism.

It follows that, from that date, CoNISMa is also officially included in the so-called “VAT split” mechanism regulated by the 2015 Stability Law, which amended Presidential Decree No. 633/1972 by introducing Article 17-ter.

The Split Payment mechanism can be summarised as follows: 1) the supplier of goods and services issues an invoice to the public administration (CoNISMa) showing the VAT charge with the wording “Split Payment pursuant to Article 17-ter of Presidential Decree 633/72”; 2) instead of paying its supplier the full amount shown on the invoice, the public administration (CoNISMa) will pay only the taxable amount, while withholding the VAT to be paid directly to the tax authorities. The mechanism described above does not apply to payments made to freelancers for services subject to IRPEF (withholding tax), who will therefore be paid VAT in addition to their fee.