Module 118 min2195 wordsFree — no account
Who must e-invoice, and what goes into the file
The module’s worked examples, then cases to attempt before revealing their solution · 1 section · 244 words · 2 min
Practical case
A flat-rate designer's first e-invoice
A flat-rate graphic designer, working as a professional, invoices 800 € for a logo to a VAT-registered bakery, which has given her a 7-character recipient code. The invoice is subject to stamp duty. In the web procedure, which values does she put in the tax regime, VAT rate and nature fields, which Causale entries does she add, and what is the document total?
Hint: Go through the forfettari page field by field: tax regime, line data, the ground for showing no VAT, the professional's extra note, then stamp duty and its effect on the total.
Show the solution
She sets the tax regime to Regime forfettario (art. 1, c. 54-89, L. 190/2014). On the line she enters a VAT rate of 0 % and the nature Non soggette - altri casi. Under Causale she writes that the transaction is carried out under the flat-rate regime of article 1, paragraphs 54 to 89, of Law 190/2014; as a professional she adds a second Causale stating that the transaction is not subject to withholding under article 1, paragraph 67, of the same law, and fills in the pension fund data. The invoice is subject to stamp duty, so she activates Dati bollo, sets Bollo virtuale to Sì, and includes the 2 € in the total: 800 + 2 = 802 €. The recipient code goes in the Codice destinatario field.
Answer: Document total of 802 €, rate 0 % with nature Non soggette - altri casi
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