CONFCOMMERCIO - IMPRESE PER L'ITALIA

VAT IN THE DIGITAL AGE Confcommercio’s feedback The proposals COM(2022)701, COM(2022)703 and COM(2022)704 are part of the legislative package on the VAT initiative in the digital age and aim to digitise, modernise and standardise the VAT system within the Member States with a view to combating tax evasion. The proposals under consideration foresee, in particular, significant changes to the EU reference provisions, contained respectively in the VAT Directive 2006/112 / EC, as well as in the EU implementing regulations n. 904/2010 and n. 282/2011. Some measures will enter into force as early as 1 January 2024, but it will be necessary to wait until 1 January 2028 to reach full capacity. Main innovations 1. Mandatory electronic invoicing The European Commission has proposed to adopt mandatory e-invoicing for all cross-border transactions, in the B2B context, i.e.

Commission has proposed to adopt mandatory e-invoicing for all cross-border transactions, in the B2B context, i.e. between economic operators (business to business). Operators will have to certify cross-border transactions by issuing electronic invoices, according to a dedicated standard format recognised at EU level (set by Directive 2014/55/EU in relation to invoicing in public procurement, i.e. the UBL or CII format). For countries that already have an electronic invoicing system in place, such as Italy with the xml layout, the adaptation to the UBL or CII format must be carried out by 31 December 2027 at the latest, to be operational exclusively from 1 January 2028. The information deriving from electronic invoices must be sent, automatically, to the respective Tax Administration. The data communicated will be shared through a new IT system that will also support a joint analysis.

Administration. The data communicated will be shared through a new IT system that will also support a joint analysis. All Member States will be able to introduce mandatory electronic invoicing for national business-to-business transactions without prior authorisation. At present, however, as it has also been done by Italy, Member States must request and obtain a derogation from the current VAT Directive to allow this. The content of the electronic invoice will be enriched with additional mandatory requirements, such as the supplier's current account, the agreed date of payment of the total or partial consideration, the references of the original invoice (in the case of an amending document).

…of the total or partial consideration, the references of the original invoice (in the case of an amending document). It is also envisaged that the electronic transmission of the data of the transactions in question takes place within two working days from the execution of the operation, and that it will no longer be possible to issue cumulative invoices that include different supplies of goods or services that took place within the month. Ref. Ares(2023)1817440 - 13/03/2023 Evaluation From the reading of the proposed changes, it emerges, with evidence, how the instances and motivations that led Italy to request derogations from current EU legislation, for the purposes of the mandatory introduction of electronic invoicing at national level, are reflected and accepted in what will be the future of VAT.

…introduction of electronic invoicing at national level, are reflected and accepted in what will be the future of VAT. The introduction of mandatory e-invoicing for intra-EU transactions is therefore welcomed. Domestic companies already use e-invoicing, both for B2B and B2C transactions. In addition, national operators can already, albeit optionally, issue invoices in electronic format for intra- EU transactions. The proposal, however, provides for a rather narrow deadline for issuing electronic invoices: it is two days from the occurrence of the taxable event. The justification given for this decision is that, in order to combat VAT fraud, it is necessary to evolve towards real-time reporting of the analytical data of the transactions carried out.

…fraud, it is necessary to evolve towards real-time reporting of the analytical data of the transactions carried out. This need, more than legitimate, must, however, find a mediation with the needs of the companies, that is, with their technical times, dictated by the internal organization of the same companies, necessary for compliance with the various administrative obligations, to which they are subject. In addition, it is necessary to take into account the existence of possible difficulties that the operator may encounter in sending invoices, due to internet connections. It cannot be thought that all companies are, at all times, in a geographical point with fast and effective internet connections.

…be thought that all companies are, at all times, in a geographical point with fast and effective internet connections. For this reason, in Italy, the tax legislator has provided for a deadline of 12 days, from the moment of carrying out taxable transactions, for the transmission of electronic invoices to the Exchange System (SDI). Such a term allows a reconciliation between the needs of the parties involved in the introduction of the electronic invoicing obligation: the state and businesses. For this reason, remarks are raised on the 2-day deadline, highlighting that, as is already happening for Italy, the need for real-time reporting of the analytical data of the operations carried out can also be satisfied with the provision of a longer term, which meets the possible operational difficulties of the companies.

…be satisfied with the provision of a longer term, which meets the possible operational difficulties of the companies. On the other hand, no objections are raised about the expansion of the content of electronic invoicing. This document will be enriched with additional mandatory requirements such as the supplier's current account, the agreed date of payment of the total or partial consideration, the references of the original invoice (in the case of a corrective document). This is information which, in commercial practice, is frequently already included in documents. 2.

…document). This is information which, in commercial practice, is frequently already included in documents. 2. Digital reporting obligations In parallel with the introduction of the e-invoicing obligation, this proposal provides for a real- time, analytical reporting system for all cross-border sales or purchases of goods or services and for certain reverse chargeable transactions between VAT taxable persons, which will replace the current recapitulative statements. These are the new digital reporting obligations for intra-Community transactions.

…current recapitulative statements. These are the new digital reporting obligations for intra-Community transactions. The main features of the new digital communication system are, in a nutshell, the following: information must be transmitted for each individual operation, the deadline for data transmission is two working days after the invoice has been issued, data transmission must be carried out electronically and Member States must provide the means for such transmission. The information that must be presented for each transaction is, basically, the same as that that had to be presented in the summary statements, but detailed for each transaction, instead of aggregated by customer.

…to be presented in the summary statements, but detailed for each transaction, instead of aggregated by customer. There are also new fields, such as the reference to the previous invoice in case of correction of invoices, the identification of the bank account to which the payment of the invoice will be credited and the agreed dates for payment of the amount of the transaction. Evaluation Confcommercio – Imprese per l'Italia has, on several occasions, raised the problem of whether to maintain the obligation to compile Intrastat lists. These represent a burdensome task for businesses, especially small ones, which no longer finds its raison d'être in the fight against VAT fraud, given the introduction of the obligation to issue invoices in electronic format.

…d'être in the fight against VAT fraud, given the introduction of the obligation to issue invoices in electronic format. With the issuance of invoices in electronic format, in fact, tax administrations already have, in real time, the information requested in the Intrastat lists. This statement is difficult to dispute, so much so that the Italian legislature itself, since the entry into force of the ban on sending invoices in paper format, has undertaken, with several legal provisions, at least to simplify them. The proposal COM (2022) 701, under consideration, foresees, not only the introduction of the obligation to issue the invoice in electronic format for intra-EU transactions, but also that the information deriving from electronic invoices will have to be sent, automatically, to the respective Tax Administration.

22 → 12

originalus šaltinis (PDF) ↗

…1 CONSULTAZIONE IN TEMA DI DIVARIO IVA – PROPOSTE In base a uno studio della Commissione UE1, il c.d. tax gap IVA, ossia la differenza fra le entrate previste negli Stati membri e le entrate effettivamente riscosse, ammonta ad oltre 140 miliardi euro. La crisi pandemica comporterà un ulteriore aumento di circa 20 miliardi. Tale divario, al netto degli effetti del fenomeno di crisi finanziaria vissuto dal 2008 e aggravato dalla recente crisi pandemica in termini di contrazione delle operazioni, è da ricondurre, tuttavia, in parte a criticità connesse al sistema di applicazione e riscossione del tributo in operazioni intraUE. Di seguito, una proposta di complessiva semplificazione del sistema coerente con il processo di transizione digitale cui è ispirato il Piano di Ripresa e Resilienza e al fine di pervenire ad una completa armonizzazione del tributo.

…cui è ispirato il Piano di Ripresa e Resilienza e al fine di pervenire ad una completa armonizzazione del tributo. Sistema definitivo IVA Il processo di piena armonizzazione del tributo è in parte oggettivamente dovuto alle disposizioni in regime transitorio caratterizzato da particolari deroghe, concesse ai singoli stati membri, rispetto all’applicazione uniforme ed armonizzata del tributo. Tali asimmetrie normative possono contribuire a creare maggiori difficoltà in applicazione per operatori meno strutturati e di controllo da parte delle diverse amministrazioni. Coordinamento delle disposizioni per il controllo integrato delle cessioni intraUE.

…delle diverse amministrazioni. Coordinamento delle disposizioni per il controllo integrato delle cessioni intraUE. L’attuale meccanismo di applicazione dell’imposta relativa alle cessioni intracomunitarie, sebbene coerente al principio di tassazione nel paese di destinazione e di consumo dei beni e delle prestazioni al fine di evitare fenomeni di dumping fiscale in favore di paesi che adottano aliquote inferiori di prelievo, differisce dal sistema interno. L’applicazione di due regimi diversi di tassazione genera per gli operatori economici inevitabili maggiori costi di gestione, a causa dei diversi obblighi contabili da osservare, ma soprattutto rende più difficile una efficace azione di controllo da parte delle amministrazioni finanziarie in merito alla corretta all’applicazione del tributo.

…azione di controllo da parte delle amministrazioni finanziarie in merito alla corretta all’applicazione del tributo. Tale complesso quadro di riferimento favorisce una maggior propensione ad adottare condotte di evasione, con conseguenti effetti di distorsione delle regole di concorrenza e di mercato in ambito UE. La non imponibilità delle cessioni degli operatori comunitari, stabilita dalla direttiva IVA sulle operazioni intracomunitarie, espone, come noto, il sistema a sempre più diffusi e complessi fenomeni di frode fiscale (i.e.: “frode carosello”),2 1 https://ec.europa.eu/commission/presscorner/detail/en/IP_20_1579.

…di frode fiscale (i.e.: “frode carosello”),2 1 https://ec.europa.eu/commission/presscorner/detail/en/IP_20_1579. 2 L’operazione fraudolenta viene realizzata, in particolare, attraverso società fittizie le quali, dopo aver effettuato l’acquisto intracomunitario, rivendono gli stessi beni sul territorio, senza preventivo versamento all’erario dell’imposta dovuta sull’acquisto intracomunitario, con applicazione dell’Iva in modo da consentire al cessionario di detrarre la relativa imposta. Ref.

…intracomunitario, con applicazione dell’Iva in modo da consentire al cessionario di detrarre la relativa imposta. Ref. Ares(2021)1590656 - 02/03/2021 2 Si ritiene, dunque, necessario proseguire nella strada intrapresa dalla Commissione, con il Piano d’azione sull’IVA, comunicato nel 20163, nel quale è stata annunciata l’intenzione di adottare un sistema definitivo di IVA per il commercio transfrontaliero all'interno dell'Unione, basato sul principio di versamento dell’imposta nello Stato membro di destinazione, volto a garantire un trattamento coerente tra le cessioni interne ed intra-UE e a superare l’attuale sistema in cui l’operazione è “artificialmente” frazionata in un’operazione attiva non imponibile nel Paese del cedente e in un acquisto imponibile nello Stato del cessionario.

…in un’operazione attiva non imponibile nel Paese del cedente e in un acquisto imponibile nello Stato del cessionario. L’adozione di un siffatto principio di tassazione potrebbe creare un solido e robusto spazio unico europeo dell'IVA. Semplificazione, riduzione e uniformazione degli obblighi di conformità IVA Nella consapevolezza che il sistema definitivo necessita di un lungo tempo per entrare a regime, oltre che esigere la predisposizione di meccanismi rafforzati di cooperazione tra le autorità fiscali degli Stati membri, per contribuire a ridurre il tax gap IVA, allo stato attuale, si dovrebbe procedere ad una semplificazione e riduzione degli obblighi di conformità IVA. Una massiccia riduzione di tutti gli adempimenti IVA, infatti, non potrà che condurre ad un miglioramento del rapporto Fisco-Contribuenti e, di conseguenza, ad una riduzione dell’evasione.

…che condurre ad un miglioramento del rapporto Fisco-Contribuenti e, di conseguenza, ad una riduzione dell’evasione. Si ritiene, anche, opportuno riaprire la discussione intorno alla proposta di direttiva del Consiglio COM (2013)721, avente ad oggetto l’introduzione di una dichiarazione IVA standard. Si è del parere, infatti, che la proposta sia in grado di ridurre gli oneri gravanti sulle imprese, in particolare sulle PMI, e a migliorare il funzionamento del mercato interno, evitando che norme e procedure che disciplinano, in modo non armonizzato, i contenuti e le modalità di presentazione delle dichiarazioni IVA nei diversi Stati membri possano limitare gli scambi transfrontalieri.

…di presentazione delle dichiarazioni IVA nei diversi Stati membri possano limitare gli scambi transfrontalieri. Una proposta alternativa ma coerente al processo di uniformazione degli adempimenti potrebbe consistere in una più estesa applicazione del sistema MOSS.4 Attualmente, tale sistema è previsto solo per talune prestazioni di servizi B2C (commercio elettronico diretto, servizi di telecomunicazioni). A decorrere dal 1° luglio 2021, il sistema MOSS sarà esteso anche al commercio elettronico indiretto (cessioni di beni) verso consumatori finali. Si potrebbe ipotizzare un’applicazione estesa di tale sistema a tutte le operazioni B2B. 3 https://ec.europa.eu/commission/presscorner/detail/it/IP_17_3443.

…estesa di tale sistema a tutte le operazioni B2B. 3 https://ec.europa.eu/commission/presscorner/detail/it/IP_17_3443. 4 Il sistema MOSS consente all’operatore che intende vendere i propri prodotti a consumatori non soggetti passivi residenti in altri paesi UE di registrarsi ai fini dell'IVA, presentare le dichiarazioni IVA ed effettuare i pagamenti in un solo luogo, senza bisogno di registrarsi presso le autorità fiscali di ciascun paese in cui si opera. 3 Interoperabilità dei sistemi locali di fatturazione elettronica In Italia, a decorrere dal 2019, vige l’obbligo di emettere fatture, sia in relazione ai rapporti B2B, sia in relazione ai rapporti B2C, in formato elettronico. Allo stato attuale, l’Italia è l’unico Paese europeo ad aver introdotto un obbligo generalizzato di fatturazione elettronica.

…attuale, l’Italia è l’unico Paese europeo ad aver introdotto un obbligo generalizzato di fatturazione elettronica. La Commissione europea dovrebbe farsi promotrice dell’introduzione di un obbligo generalizzato di fatturazione elettronica anche in relazione agli scambi infra-UE, da realizzare in una logica di interoperabilità attraverso una piattaforma digitale in grado di dialogare con i sistemi di interscambio5 di ciascuna Amministrazione. Ovviamente, dovrebbe essere elaborata una norma europea comune per il modello semantico dei dati degli elementi essenziali di una fattura elettronica. La norma dovrebbe definire gli elementi di base che una fattura elettronica deve contenere, consentendo in tal modo l'invio e la ricezione delle fatture elettroniche anche tra sistemi che possono basarsi, in fase di non piena armonizzazione, su ambiti normativi ed operativi differenti.

…tra sistemi che possono basarsi, in fase di non piena armonizzazione, su ambiti normativi ed operativi differenti. Il processo di uniformazione potrà consentire un complessivo rafforzamento della cooperazione tra gli Stati Membri. La cooperazione tra le Amministrazioni degli Stati Membri potrà infatti essere agevolata da uno scambio di informazioni rapido, possibilmente in tempo reale, e più dettagliato possibile. 5 Sistema informatico, gestito dall’Amministrazione finanziaria, in grado di ricevere le fatture sotto forma di file con caratteristiche predefinite, di effettuare controlli sui file ricevuti e di inoltrare le fatture al destinatario (cessionario/committente).

originalus šaltinis (PDF) ↗

Proposal for a Regulation on packaging and packaging waste Feedback March 2023 Ref. Ares(2023)1845323 - 14/03/2023 2 On 30 November, the European Commission presented a proposal for a regulation to revise the European legislative framework on packaging and packaging waste. This proposal raises a lot of concern among the economic actors involved. Firstly, the choice of a Regulation rather than a Directive leaves little room for Member States to define the models and instruments to be adopted to achieve the objectives. A choice that, paradoxically, risks penalizing the most virtuous countries in terms of packaging management. Secondly, concerns are also high on content.

…penalizing the most virtuous countries in terms of packaging management. Secondly, concerns are also high on content. In fact, without a thorough impact assessment, the draft regulation envisages the imposition of certain restrictions and bans on certain forms of packaging, the setting of design criteria and the imposition of binding deposit and return systems. The intention is to push as much as possible towards prevention and reuse, an objective that we could agree with in general terms. However, we should pursue it with models consistent with the characteristics and needs of the business system operating in the packaging chain. Moreover, prevention and reuse cannot be the only option. On the contrary, it must be added, albeit within the waste management hierarchy, to the positive recycling models that have developed in recent years, also driven by the previous regulatory framework.

…to the positive recycling models that have developed in recent years, also driven by the previous regulatory framework. These are very impactful measures for companies that produce packaging and many sectors that use it. In light of the above, we present our comments in the context of the discussions within the European Parliament and the Council. The proposed regulation raises strong concerns among companies operating in the retail, wholesale, tourism, catering, entertainment, and service sectors. Confcommercio has always supported the proactive role played by the European Union in orienting Member States' policies towards ecological transition objectives.

…role played by the European Union in orienting Member States' policies towards ecological transition objectives. These policies, so far, have resulted in the determination of general objectives and principles to which Member States have had to adapt, but with wide margins of discretion as to the adoption of the specific measures deemed necessary to achieve these objectives. This approach has led to the definition, in Member States, of a regulatory framework that is functional to the specificities of each country's economic, productive, and social situations. Instead, the proposal for a regulation threatens a risky reversal of the trend, which risks penalizing the countries that have already made significant efforts in recent years to adopt models capable of guaranteeing effective management of packaging waste and fostering the achievement of recycling objectives.

…capable of guaranteeing effective management of packaging waste and fostering the achievement of recycling objectives. In particular, the proposal focuses on the reduction and elimination of packaging, the valorization of loose products, on containers to reuse through the binding and restrictive introduction of systems of deposit. These aspects are not necessarily more effective and sustainable than the national models already in operation, as the Italian one, which has led to excellent results in achieving the separate collection targets set at the EU level. Generally speaking, this proposal risks penalizing the most virtuous realities at the European level, such as Italy, which is the first among the largest Member States in terms of per capita recycling of packaging materials and waste recovery.

…the first among the largest Member States in terms of per capita recycling of packaging materials and waste recovery. Among the targets set by the directives contained in the circular economy package adopted at the European level is that of recycling 65% of packaging waste by 2025 and 70% by 2030, with different targets per material, as illustrated in the table: 3 Material By 2025 By 2030 All types of packaging 65% 70% Plastic 50% 55% Wood 25% 30% Ferrous metals 70% 80% Aluminium 50% 60% Glass 70% 75% Paper and cardboard 75% 85% The Italian packaging waste management model is based on separate collection and the responsibility of EPRs for achieving correct management objectives. It represents an excellence in the European panorama. Primacy is confirmed both by recent Eurostat data on recycling and recovery of urban waste and by the recycling results achieved for packaging.

…by recent Eurostat data on recycling and recovery of urban waste and by the recycling results achieved for packaging. With a percentage of packaging sent for recycling at 73.3%, Italy has already exceeded the targets set by the European Union for 2025. In addition, it is close to, if not above, those established for 2030 for almost all packaging materials.

…for 2025. In addition, it is close to, if not above, those established for 2030 for almost all packaging materials. Final 2021 Put into consumption Sent for recycling Material K/TON K/TON % Steel 542 390 71,9 Aluminium 78 53 67,5 Paper 5.243 4.460 85,1 Wood 3.394 2.198 64,7 Plastic and bioplastic 2.274 1.264 55,6 Glass 2.850 2.183 76,6 TOTAL 14.381 10.540 73,3 Moreover, the European Paper Packaging Alliance (Eppa) commissioned a Life Cycle Analysis (LCA) study of single-use paper-based packaging - a renewable, certified, and fully recyclable raw material that is recycled - which shows that switching to reusable alternatives would generate 48% more CO2 emissions, consume 39% more potable water and require 82% more mineral and resource extraction.

…generate 48% more CO2 emissions, consume 39% more potable water and require 82% more mineral and resource extraction. Analysis of the results shows that this is due to the return transport of packaging after its use and washing and drying, which consumes more energy, water, and resources than the production and use of single-use paper packaging. Moreover, selling loose food and banning single-use products to encourage reusable packaging is contrary to food and consumer health protection. Furthermore, food packaging is a crucial element in protecting the integrity of the food, resulting in the reduction of waste of contained products. The proposal for a regulation is ideological. Among the restrictions and constraints that are likely to do great harm, we highlight the restrictions on the use of certain packaging formats.

…constraints that are likely to do great harm, we highlight the restrictions on the use of certain packaging formats. With this approach, the damage would fall, for example, on the food chain as food packaging is fundamental for the protection and preservation of food, consumer information, traceability and hygiene of products, also enabling their marketing and export. 4 Another highly critical element concerns the implementation of deposit and return systems. That risks harming organized distribution in all its articulations, restaurants, public-related activities, hospitality businesses, and other sectors such as food retail. These businesses' structures cannot handle the required compliance as they do not have sufficient space to accommodate the packaging returned by consumers and staff to manage the flows generated by such operations.

…space to accommodate the packaging returned by consumers and staff to manage the flows generated by such operations. In addition, data on market dynamics should be the base of the shift toward systems to promote reuse. Indeed, such a systemic change requires the evolution of business models. That starts with technological innovations to introduce at the level of plant transformation, changes in the supply chain, presence of adequate on-premises infrastructure (including packaging waste collection/separation systems), efficient cleaning facilities, and storage capacities in hospitality businesses, with due regard to local and national specificities.

…facilities, and storage capacities in hospitality businesses, with due regard to local and national specificities. According to recent estimates compiled by the Italian National Packaging Consortium (Conai), the proposal would negatively impact more than 300,000 industrial and artisanal producers and users and more than 400,000 trade, tourism, restaurant and entertainment, and service businesses that collectively go on to generate a turnover of more than 1.8 trillion with an employment force of more than 7 million workers. Furthermore, the proposal lacks a scientific basis when it directs the market toward technological or production choices. Lacking, then, are timely references to LCA (Life Cycle Assessment) that give evidence of the economic, social, and environmental impacts resulting from the application of the new EU framework.

14 → 12

originalus šaltinis (PDF) ↗