The MINISTER of economy and finance Saw the Decree of the President of the Republic no 633 October 26, 1972, as amended, establishing value added tax; Visto l'art. 22, first paragraph, of the same Decree, which establishes the invoice not being obligatory, unless requested by the customer, for the activities of retail trade and similar activities; Visto l'art. 12, paragraph 1, of law no 413 December 30, 1991, which established, from 1 January 1993, the generalized requirement of certification through receipt or receipt of fees related to the supply of goods and services referred to in articles 2 and 3 of the Decree of Decree of the President of the Republic no 633 October 26, 1972, as amended , for which an invoice is mandatory if requested by the customer; See paragraph 3 of the aforementioned article. 12 which gives delegates to the Minister of finance to establish, by order, after hearing the competent parliamentary committees, the obligation to certify the amounts referred to in paragraph 1 in respect of certain categories of taxpayers or certain categories of benefits in the nature of repetitivity and of little relevance; Having regard to the order of the Minister of finance December 21, 1992, and subsequent modifications and additions concerning the obligation to issue the receipt and receipt for certain categories of taxpayers; Visto l'art. 3, paragraph 147) (e) of law No 549 December 28, 1995, which provides for the issuance of a government regulation in order to exclude the obligation to issue the ticket or receipt in the event that these requirements are burdensome and without appreciable importance for control purposes; Having regard to Council Regulation referred to in the Decree of the President of the Republic December 21, 1996, n. 696, laying down rules for the simplification of certification requirements of the fees; Whereas it is appropriate to waive the certification requirement of certain services rendered to users from its subject dealers of the Ministry of infrastructure and transport; After hearing the competent parliamentary committees;
Decrees: Art. 1 exemption from the certification requirement of fees 1. Are not subject to obligatory certification of charges under art. 12, paragraph 1, of law no 413 December 30, 1991, the following types of operations: a) duplicate licence delivery and print services rendered to users by the concessionaire under the concession contract signed with the Ministry of infrastructure and transport;
b) reporting and management services to pay the fees payable by users for the jurisdiction of the Department for transport, navigation and information systems and statistics made against users by dealer running the concession contract signed with the Ministry of infrastructure and transport.