The Revenue Agency asks traders, equipped with an electronic payment register, for a communication of the interruption of the activity if the said suspension exceeds twelve days or is for an indefinite period. An extortionate fulfillment and, above all, not foreseen by any legal provision but indicated in the technical specifications that accompanied the directorial provision about the lottery snapshot. This is the revenue provision of last January 18 (n. 15943) which approved the new version (version n. 11) of the technical specifications of the electronic recorders, introducing, in addition to the innovations regarding the "Instant Lottery", a new functionality of the Rt in the event of an interruption of activity exceeding 12 days. In fact, it has been envisaged that in the event that the interruption of the activity exceeds twelve days (and we indicate, as examples, long holidays, seasonal closure, temporary non-use and other) or if the operator is unable to know the duration of the inactivity period and communicate it in advance, the electronic recorder provides the possibility of preparing the sending of an "out of service" type event, code 608 (warehouse/inactivity period), for notify the system of the beginning of the period of inactivity; once activated, the electronic recorder returns to service at the first useful transmission. It seems to understand that, in the event that the period of closure or interruption is less than the aforementioned twelve days, the Revenue Agency does not request anything and, consequently , does not obtain any information and, therefore, does not detect any anomaly (which defining anomaly is really risky). On the contrary, if the closure or interruption period is more than twelve days, the Revenue Agency proceeds with sending a communication by certified e-mail (Pec) to the operator to ask for clarifications on the matter, obliging the taxpayer to communicate to the revenue office the reason for the failure to send due to closure or interruption (holidays, seasonal closure, illness and so on) ; period inevitably coinciding with a zero flow of data that the cash register, upon reopening, will have automatically transmitted to the same agency. The aforementioned technical specifications do not impose any preventive obligation on the operator to communicate the closure if lasting longer than twelve days and, certainly, it could not do so in relation to the absence of a legal provision and a system of a sanctioning nature, but the aforementioned communication could prove to be at least appropriate in order to avoid potential clarifications by the Agency. Given that this requirement concerns, without any doubt, the software part and, consequently, it must be the latter which with a specific function should transmit the communication or, at least, a notification of suspension of activities, it is appropriate to point out, however, that the prior communication in question can be carried out by the operator through the website of the Revenue Agency by placing the electronic recorder "Out of service" with the use of code 608 (Warehouse/inactivity period"); this method is, in fact, indicated in the technical specifications. In fact, with the most recent version of the technical specifications, a codification of the period of inactivity of the operator has been introduced. Alternatively, the operator can use a specific function of the telematic recorder in order to put "Out of service - code 608 the same; however, this operation is mandatory for electronic recorders approved from 30 June 2023 (1.2 of the provision under comment no.
For the models that were approved before 30 June, on the other hand, there is the possibility of requesting, in the absence of the procedure, a software update, with consequent adaptation of the telematic recorder to the new technical specifications (version 11) in such a way that the recorder automatically proceeds to report its "Out of service" status. Finally, in this regard, there is a sort of "loss" among many operators at the gates of the working period, who ask their consultants for assistance for a superfluous fulfillment, realize that digitization should make life easier or, at least, avoid redundancies of any kind.
Alessandro Pescari and Fabrizio G. Poggiani, ItaliaOggi
