Electronic Invoicing Delegation: What It Is and How to Navigate It
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Can You Delegate Electronic Invoicing? Practical Instructions to Simplify Tax Compliance
Starting from January 1, 2024, electronic invoicing becomes mandatory for all VAT-registered businesses.
This shift may present challenges for some, while others may simply wish to reduce their own administrative burdens.
Whatever the case, a delegation service for electronic invoicing is available.
Delegation allows business owners to empower authorized intermediaries, such as their accountant or tax consulting firm, to manage aspects of their electronic invoicing.
Through this delegation, intermediaries can perform various tasks to ease operations and lighten the workload of VAT registrants.
To utilize electronic invoicing delegation, a specific procedure must be followed, using the correct forms as outlined by the Revenue Agency.
Below is a concise guide to issuing a delegation for electronic invoicing.
What is Electronic Invoicing Delegation?
Any entrepreneur or independent taxpayer with a VAT number may choose to delegate certain authorized individuals to access their electronic invoicing system and fiscal drawer.
Delegated individuals can access the “Invoices and Payments” portal of the Revenue Agency and speed up necessary actions, such as invoice communication between client and accountant.
However, not everyone can receive delegation for all services; predominantly, only intermediaries, including accountants, tax assistance centers (CAF), and labor unions, can access most.
Authorized intermediaries can consult and use:
- Consultation and acquisition of electronic invoices and their digital duplicates;
- Registration of the electronic address;
- Consultation of VAT-related data;
- Device accreditation and registration;
- Electronic invoicing and invoice preservation.
Generally, a single person can only delegate various services to a maximum of four individuals.
How to Delegate Electronic Invoicing to an Intermediary
The process for granting electronic invoicing delegation to an intermediary has been detailed by the Revenue Agency under provision number 291241/2018.
There are two ways to submit an intermediary delegation:
- Via the reserved area on the Revenue Agency’s website;
- By completing a specific form at an agency office or through an authorized representative with a special power of attorney.
Delegation can also be submitted directly through the authorized intermediary.
However, this requires utilizing a properly filled-out form, along with details regarding “business volume” and “VAT credit/debit” from the previous year’s VAT return.
The submission must occur electronically, via either the Revenue Agency’s reserved area or calendar to be sent via certified email (PEC).
Step-by-Step Online Delegation Process
The delegation for electronic invoicing can conveniently be issued online from home.
To do this, one needs to:
- Access the Revenue Agency’s website and click “Access Reserved Area.”
- Log in using SPID, CIE, or CNS.
- Select “Your Profile,” locate “Delegations” on the left side, and choose “Intermediaries.”
- Proceed to “Manage Delegations,” select “New Delegation,” and finally “Communicate New Delegation.”
Here, input the details of both the delegator and the delegate.
The final step involves specifying the delegation period and selecting the services to be delegated.
Available options include:
- Consultation and acquisition of electronic invoices;
- Consultation of VAT-relevant data;
- Registration of electronic address;
- Electronic invoicing and preservation;
- Accreditation and device registration.
It is not mandatory to delegate all services, and upon confirming, instant feedback will be provided regarding the delegation status.
Duration and Renewal of Delegation
Delegations are not permanent and must be renewed as desired.
Specifically, each delegation lasts for two years.
However, a delegator can revoke this at any time using the same form or online services.
Renewal occurs through the same processes used for initial submissions.
Hence, after two years, it will be crucial to renew to maintain access to electronic invoicing benefits.
Accessing delegated electronic invoicing information can enhance operational efficiency for intermediaries and is essential to keep up with tax compliance.
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