The so-called “RRF2” has entered into force on 30 June 2022. Among the main novelties, it is worth mentioning:
- mandatory electronic invoicing from 1 July 2022 for professionals VAT holders with flat-rate schemes and revenues or compensation over 25,000 euros, as well as fines for not accepting electronic payments;
- six-month extension of the so-called “110% Super and sisme-bonus” incentive; and
- obligation for credit, debit or prepaid cards issuers to report digitally to the RA, the fees charged, the identifiers of the payment instruments and the amount of the daily transitions made.
In addition, the Minister of Sustainable Infrastructures and Mobility has established the CISIM for the purpose of guaranteeing the implementation of the Ministry-owned interventions financed with the resources of the RRF and NPC. The CISIM promotes and carries out study, research and development activities in the field of sustainability of infrastructures and mobility, technological, organisational and material innovation, while ensuring training activities within the Ministry and in other public administrations, including local ones.
Law Decree 30 April 2022 no. 36, on further urgent measures for the implementation of the National Recovery and Resilience Facility converted into Law 29 June 2022 no. 79 (published in Official Gazette no. 150 of 29 June 2022) and Ministerial Decree of 26 May 2022, implementing Law Decree no. 121 of 10 September 2021 (published in the Official Gazette on 10 September 2021, no. 217)