The pre-compiled 2021 has been postponed. The Revenue Agency will make it available to citizens on 10 May 2021 instead of 30 April. The Ministry of Economy also announces that the terms for the electronic transmission of the Single Certification to the Revenue Agency and delivery of the same to the interested parties will be deferred to 31 March 2021. The same extension to 31 March 2021 will also be provided for the sending by external bodies (banks, insurance companies, social security institutions, condominium administrators, universities, nurseries, veterinarians, etc.) to the financial administration of the data useful for the preparation of the pre-filled declaration.
The Ministry of Economy also announces that in the Sostegni decree the extension of the terms for the storage of electronic invoices relating to 2019 and those for the electronic transmission and delivery of the ‘Single Certification’ will be provided. In particular, the first measure will allow operators to have three more months to keep the electronic invoices of 2019 in storage. The extension being defined takes into account the fact that the fulfillment in question constitutes a novelty in the panorama of tax deadlines, as the obligation of electronic invoicing in transactions between private individuals was introduced with effect from the transactions carried out on 1 January 2019, so it is the first time that it is necessary to proceed with the replacement storage of electronic invoices issued and received during the tax period.
The requests of the operators of the sector involved in the management of the numerous obligations connected to the extraordinary measures, launched by the Government to deal with the serious economic and social crisis, caused by the pandemic, which are added to the deadlines ordinarily set by our tax system, are thus accepted.