Conservation invoice minimum contabiliy italian state

Retention obligations for the minimum company
In recent days, the Revenue Agency has published on its website some answers to the most frequently asked questions regarding electronic invoicing; the answers substantially reflect many of the clarifications offered during the meetings with the specialized press, on which we have already had occasion to dwell.
However, some important clarifications have been introduced, worthy of attention.
Consider, for example, the conservation obligations for minimum and flat-rate taxpayers.
The question being analyzed, in reality, focuses on the obligation, in the hands of professionals, to deliver a paper copy of the invoice to the private customer, as well as on the behavior to be kept in case a Pec address is provided (“Professionals from 2019 will be obliged to issue electronic invoices also to citizens without VAT number.The customer can claim to still receive the paper version or in PDF format? If you provide the Pec, you must send to that address the electronic invoice or is required to download it from the ES? “).
The Revenue Agency, responding to the questions raised, recalls first of all that the obligation of electronic invoicing also extends to the services provided to private customers, reaffirming the now well-known obligation of the economic operator to deliver to the customers a copy of the electronic invoice issued, in analogical or electronic format, unless the customer renounces to have such a copy.
It is also specified that, in any case, physical end consumers, as well as operators who are part of the flat-rate or benefit scheme, condominiums and non-commercial entities, may decide to receive electronic invoices issued by their suppliers by communicating to the latter, for example, a PEC address (always through the Exchange System).
Unlike the answer given to the specialized press, the clarification reported on the website of the Revenue Agency closes with the following specification “The operators who are part of the benefit scheme or the flat-rate scheme and the operators identified (also through a tax representative) in Italy on the other hand, they do not have the obligation to issue electronic invoices; these subjects do not even have the obligation to keep electronically received receipts if the subject does not communicate to the seller / provider the PEC or a recipient code with which to receive the electronic invoices “.
In consideration of the clarification offered it seems therefore necessary to distinguish two cases:
the minimum / lump-sum payer who has not communicated a Pec address or a recipient code to his supplier, which is not subject to the conservation obligations;
the minimum or lump-sum payer who has communicated the data, instead, which is subject to the conservation obligations.
The clarification leaves sincerely a bit ‘perplexing, as it is not understood how the obligation of conservation can be linked to a mere choice of the tax payer himself, who, among other things, may not adopt the same behavior with all suppliers, it is possible, in practice, that the pec address or the recipient code has been communicated to some subjects and not to others.
Certainly, on this point, official clarifications are opportune.
To deepen issues related to the article we recommend the following course: