With reference to the flat-rate tax regime, which until 31.12.2023 was excluded from the electronic invoicing obligation as long as the annual turnover was below the limit of €25,000.00, it should be noted that as from 01.01.2024 the obligation was extended to all flat-rate subjects, regardless of the amount of the annual turnover.
The extension of the obligation concerns entities operating in the regimes:
- advantage, pursuant to Decree-Law No. 98/2011;
- flat-rate, under Law No. 190/2014, and:
- flat-rate, under Law No 398/1991
It should be noted that the invoicing obligation does not apply to flat-rate taxpayers who certify their receipts by means of electronic receipts, i.e. by means of a cash register connected telematically to the Inland Revenue Service.
While remaining at your disposal for any doubts or requests for clarification, we would like to take this opportunity to extend our best regards to all.