Transactions with private subjects

Those who have commercial transactions with private individuals, hence who are not economic operators, are subject to two legal obligations, i.e. to an additional tax on services and to the digital revenue certification, respectively.

Additional tax on services

  • 3%

    Tax on

  • The provision of services and of self-employment or equivalent services, also through a permanent establishment, to private subjects who are not economic operators, whether they are resident or non-resident, is subject to an additional tax at the rate of 3% of the of the amount due.

    The economic operators who have supplied the service are obliged to pay directly the tax not later than the month following the quarter in which the document was issued or, otherwise, by the end of the month following the semester in which they have received the payment for the service provided.

    As there are no direct taxes on the provision of services (such as VAT), this tax is not particularly onerous for the companies that supply services to private individuals.

    Please note that this obligation does not apply to the sale of physical goods but only to the provision of services.

    Law No.194 Art.48 dated 22/12/2010

Electronic revenue certificate

  • Any economic operator supplying goods and/or services to private subjects other than economic operators, should transmit electronically the revenue certificate.

    The supplies should be recorded by the economic operator at the time of the payment due via the SMaC website. Upon every payment registration, a receipt shall be issued to be transmitted to the customer. Payments made in cash or by means deemed equivalent (not-negotiable checks, debit cards, credit cards), should be promptly registered at the time of payment, whereas the payments performed by means of banking instruments (not-negotiable check, wire transfer, cash order, PayPal), should be registered within 60 days following the payment due.

    The payment can be performed via POS terminals, the Internet or through the submission (also electronically) of an Excel or .CSV file, to the office provided for this purpose.

    Delegatated Decree No.176 dated 3/11/2014

    While it may seem an additional and onerous obligation, the electronic revenue certificate allows to fix a lump-sum price for the entire monthly proceeds derived from the private subjects, to automate it and to have a single bookkeeping record rather than, for example, a bunch of micro-invoices.

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