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Not-collected or uncollected consideration payment type for services in Italy
Summary
Italy, as the first fiscal country, has its own fiscalization rules that were established many years ago. One of the unique rules that are presented in Italy is the non-collected payment type that can be used. This method is used when certain services or goods are not paid for at the same time. But a commercial document must be issued where certain services are provided with the payment type ‘’not collected”. There are, of course, rules for how this will be managed, and this can be used in hotel services.
Content
More precisely, if the business (restaurant or hotel) is frequented by regular customers who usually pay the fee for the services received at pre-established intervals or at the end of the month, each individual service (stay or supply of food and drinks) must be "captured" by issuing a commercial document with the words not collected or" uncollected consideration ". At the time of collection, a commercial document must be issued that summarizes the amount of the services rendered.
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