VAT and the flat-rate regime in the Cassa
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Translated from the Italian guide. Narciso itself is in Italian, so the names of buttons, menus and fields are shown exactly as they appear on screen, with a translation in brackets where it helps.
On the receipt of the Cash desk the program shows Imponibile (taxable amount) and IVA (VAT), calculated line by line with the rate of each product or service and reduced by any discount. The same calculation is recorded on the sale.
Contents
How VAT is calculated#
- The prices of products and services are VAT included: the Cassa works out the taxable amount and the VAT line by line.
- Each product and each service has its own rate, set in its record (see Products and Services). A cart with different rates is therefore broken down line by line.
- For items not in the catalogue entered with the calculator, the business's VAT rate is used, which is normally 22%.
- If there is a discount, the taxable amount and the VAT are reduced in proportion.
- The label on the receipt always stays «IVA (22%)» even when the rates are different: the figure counts, not the percentage written.
When payment is blocked#
There is no fallback rate. If an item has no rate (neither in its record nor, for free items, the business's rate) the item is flagged and in Riscuoti (Take payment) taking payment is blocked with the red message:
Una o più voci non hanno un'aliquota IVA: completa la scheda del prodotto/servizio (o l'aliquota del salone) prima di incassare.
(One or more items have no VAT rate: complete the product/service record (or the salon's rate) before taking payment.)
You fix it by completing the rate in the product or service record.
In Paga#
In Paga (Pay) mode VAT at 22% always appears as the label, because in purchases the supplier applies the VAT. The order records the real rate of each product, taken from its record (see Paying suppliers).
Flat-rate regime#
If the business is under the flat-rate regime (chosen in the tax configuration, see Tax configuration), in Riscuoti mode the Imponibile and IVA rows disappear from the receipt and in their place appears, in small italic type:
Operazione senza applicazione dell'IVA ai sensi dell'art. 1, commi 54-89, L. 190/2014 (regime forfettario)
(Transaction without application of VAT pursuant to art. 1, paragraphs 54-89, Law 190/2014 (flat-rate regime))
The wording applies only in Riscuoti.
What is recorded#
VAT does not appear on screen, but on the sale the program records the rate of each product and service in the catalogue (22% if it has not been changed); for the free items of the calculator it uses the business's rate. Choosing the flat-rate regime does not change the rates by itself: for a flat-rate business it is advisable to set the VAT rate of products and services to 0% from their records.
With a 0% rate the commercial document for the Agenzia delle Entrate is not transmitted automatically (see Payments and POS).
Common problems#
| Problem | What to do |
|---|---|
| «Una o più voci non hanno un'aliquota IVA…» (One or more items have no VAT rate…) | Complete the rate in the product or service record |
| The receipt shows «IVA (22%)» but an item has a different rate | This is normal: the label is fixed, the figures are calculated with the real rates |
| Under the flat-rate regime the receipt does not show VAT | This is correct: the legal wording appears in its place |
| Under the flat-rate regime the commercial document is not sent | Lines with a 0% rate are not transmitted automatically |