Occasional self-employment: new obligation to communicate in advance

With the “Fiscal Decree” (Decree-Law no. 146 of 21 October 2021), the Government has introduced a significant news concerning occasional self-employment services establishing that the start of the activity of the above-mentioned workers will be subject to prior notification to the competent Territorial Labour Inspectorate, by client, by text message or e-mail.

The mandatory prior communication to the competent ITL should take place:

– On line from the website servizi.lavoro.gov.it.

– Electronic mail, including non-legalmail;

– SMS

– App

– Fax of the competent Territorial Labour Inspectorate, to be used exclusively in case of malfunctioning of the I.T. transmission systems.

The new provision also expects that, in case of violation of the aforementioned obligations, an administrative penalty of between €500 and €2,500 will be imposed for each self-employed worker for whom the prior communication has been omitted.

It is permissible to assume that the notifications to be made are only those of occasional self-employment contracts starting (or being extended) from December, 21st 2021 (the date on which the conversion law comes into force), and not also those already in progress previously.

The transmission of the communication may be made directly by the client, but also, by persons qualified under ex Article 1 of Law No. 12/1979 (e.g. employment consultants).

Further clarifications are awaited in order to understand exactly how the client must fulfil these new requirements, since there are not still ad hoc communication at the moment.

While waiting for clarifications on the procedures, we suggest to prefer the communication by legalmail (PEC) (the following is the PEC address of the Labour Inspectorate of Rome: ITL.Roma@pec.ispettorato.gov.it).

Since the specific forms are not yet available, it is assumed that the communication can be made on plain paper.

“Esterometro” and electronic invoicing: what will change from 2022?

Article 1 of Law no. 178/2020 (legge di Bilancio 2021) has made some changes to Article 1, paragraph 3-bis, of Legislative Decree no. 127/2015 concerning the tax obligations to be put in place in case of cross-border transactions.

It has been arranged that from 1 July 2022, the use of the Interchange System (SDI), and therefore of the electronic invoice in XML format, will become mandatory also for active and passive transactions carried out with foreign entities.

The electronic transmission of the XML document must be carried out, in the case of active transactions, within the normal issuance deadlines (i.e. within 12 days of the supply using “Document type” TD01, recipient code “XXXXXXX”), while in the case of passive transactions, within the fifteenth day of the month following the month in which the documents are received using as appropriate:

1. TD17 Integration/Self-billing for the purchase of services from abroad for which the Italian customer is liable for tax pursuant to Art. 17, paragraph 2, of Presidential Decree no. 633/1972. If the supplier is established in another EU country, this is referred to as integration, if it is non-EU, as self-billing;
2. TD18 Integration for purchase of intra-Community goods as per art. 46 D.L. n. 331/1993;
3. TD19 Integration/Self-billing for the purchase of goods ex art. 17, paragraph 2, Presidential Decree no. 633/1972.

In addition, operations documented with customs bills (exports pursuant to art. 8, paragraph 1, letters a) and b) of Presidential Decree 633/1972) are not compulsorily transmitted, it remains an option.

The Italian Tax Office has confirmed that the obligations relating to the INTRA communication remain in force. The penalty applicable from January, 1st 2022 is set at €2 per invoice, up to a maximum of €400 per month. The penalty is reduced by half, up to a maximum of €200 per month, if the transmission is made within 15 days after the deadlines.

Best regards,

LG Consulting Commercialisti Associati