We remind you that, in case:
- of payment and collection, over a full tax period, of all amounts for transactions amounting to more than Euro 499.99 exclusively through traceable means and also:
- certification of revenues exclusively through the issuance of electronic invoices and/or electronic receipts and/or online commercial documents on the website of the Revenue Agency;
decreases by two years the timeframe during which tax offices can issue notices of assessment to correct the income declared by the owners of business income or self-employment income upwardly.
Traceable means are all means of payment other than cash, i.e:
- bank cheques, postal cheques, bank drafts, promissory notes, provided they are non-transferable;
- transfers;
- debit cards;
- credit cards;
- bills of exchange;
- other payment systems through the banking or postal system.
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.