As provided by the Italian Law, the issue of a “Scontrino” or “Ricevuta Fiscale” for the payment of a supply of goods or services is part of the tax obligations of traders and those who provide services to the public.
“Scontrino” is a tax document that the trader must issue to each client and states:
1. the business identification data (company or business name or full name)
2. business VAT number and location
3. amounts due for each product purchased with the amounts in total, any discounts or adjustments, the total
amount due
4. date, time of issue and serial number
5. logo tax, followed by a series of letters and numbers.
“Ricevuta Fiscale” (which can also be used as an invoice) is a tax document that must contain:
1. date and serial number
2. the business identification data (company or business name or full name) and the customer identification
data
3. quantity, nature and quality of goods or services
4. amount due divided into tax base and taxes with the specification of VAT rates and total amount due.
The receipt must be issued upon full or partial payment of the amount due.
They are the most effective means to face tax evasion, as once the tax documents have been issued,
then the seller can no longer hide the transaction to the tax authorities.
In addition, the tax document is necessary to the customer to enforce consumer rights - withdrawal, warranty
etc.
However, cashing money without issuing a tax document is a fairly established practice. Often, when buying a product or service, you will not receive a tax document.
The advantage of the supplier is of course in not having to declare the amount cashed, the buyer’s one is getting, occasionally, a "discount" on the price he should pay.
Although these events give some small benefits to the persons involved, they severely damage the tax system and the community.
The higher the tax evasion, the greater the tax burden on those who pay taxes and thus help to finance the operation of the State and the services it offers - even to tax dodgers.
Ask for the tax document issue is a must.
tassa.li gives you the opportunity to freely ad anonymously report tax evasion.
Every time you don’t receive a regular tax document for goods and services you actually paid for,
use tassa.li to let others know about that and contribute to fight tax evasion.