L. December 24, 2007, No 244
Provisions for the formation of the annual budget and multi-state (Finance Act 2008) Art
1
Provisions for the formation of the annual budget and multi-state (Finance Act 2008) Art
1
(...) 209. In order to simplify the procedure for billing and recording of transactions taxable from the date of entry into force of paragraph 213, the emission, transmission, storage and archiving of invoices issued in relations with government the State, to an autonomous and public bodies national, even as a note, bill, bill, etc., should be done only in electronic form, in compliance with Legislative Decree 20 February 2004, No 52 and of the digital code, referred to in Legislative Decree 7 March 2005, No 82.
210. As from the end of three months from the date of entry into force of paragraph 213, the authorities and bodies referred to in paragraph 209 may not accept invoices issued or transmitted in paper form and can not proceed with any payment, even Partial up sending in electronic form.
211. The transmission of electronic invoices is done through the system of exchange established by the Ministry of Economy and Finance and managed by also using their own corporate structures.
212. By decree of the Minister of Finance to be issued by March 31, 2008 has identified the operator of the system of exchange and are defined powers and responsibilities, including those relating to:
a) over the process of receiving and forwarding electronic invoices to the government target;
b) to manage data in aggregate form and information flows for their integration into the monitoring of public finance.
213. By decree of the Minister of Finance, in consultation with the Minister for reforms and innovations in public administration, are defined as:
a) the rules for the unique identification of the central and local government recipients of billing
b) the rules relating to technical solutions to be used for emission and transmission of electronic invoices and integrated mode the Interchange System;
c) guidelines for the adjustment of the internal procedures of the authorities concerned at the reception and management of electronic invoices;
d) any exceptions to the obligations referred to in paragraph 209, the limit of certain types of supplies ;
e) governing the use by both economic operators, as part of amministrazioni interessate, di intermediari abilitati, ivi compresi i certificatori accreditati ai sensi dell’articolo 29 del codice dell’amministrazione digitale di cui al decreto legislativo 7 marzo 2005, n. 82, allo svolgimento delle attività informatiche necessarie all’assolvimento degli obblighi di cui ai commi da 209 al presente comma;
f) le eventuali misure di supporto, anche di natura economica, per le piccole e medie imprese;
g) la data a partire dalla quale decorrono gli obblighi di cui al comma 209 e i divieti di cui al comma 210, con possibilità di introdurre gradualmente il passaggio al sistema di trasmissione esclusiva in forma elettronica.
214. Le disposizioni dei commi da 209 a 213 costituiscono regions for the fundamental principles on the harmonization of budgets and coordination of public finance and the taxation system in accordance with Article 117, third paragraph of the Constitution. (...)
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