The bike sharing service has not escaped the obligation of electronic receipt since 2020 and, until then, not even the issue of the receipt or the paper receipt.

The Italian Agenzia delle Entrate (Revenue Agency), with its response to “Interpello" (i.e. request for tax ruling) n. 396 of 8th October 2019, established some clear points regarding VAT and certification of transactions. In particular, the service of bicycle rental through App and with tracked payments is not among those exempted from the obligation of certification of fees. Therefore, until December 31st, 2019, it will be mandatory to issue the receipt and, from 2020, it will also be mandatory to migrate to the new electronic certification of the fees by issuing the commercial document to the customer. Alternatively, it will always be possible to opt for the issue of the electronic invoice, if in possession of the tax code of the user of the bike sharing service, regardless of the prior request of the customer.

Agenzia delle Entrate has specified that those who carry out operations relating to electronic services provided to private customers are exempt from the electronic fees, or that (pursuant to Article 7(1) of Regulation No 282/2011 of 15th March 2011): "include services provided through the Internet or an electronic network and whose nature makes the provision essentially automated, accompanied by minimal human intervention, and impossible to ensure in the absence of information technology”. This definition, although broad and unclear, shows that entities carrying out transactions with private parties in relation to a Bike Sharing Service are nevertheless excluded.

The Revenue Agency traces the boundaries of the exemption, answering to the abovementioned question. The case in question concerns a bike sharing company that manages its rental business through an App, which allows payment only with PayPal or credit cards. On the assumption that these services were provided using only electronic means, the company asked whether, in addition to make a traceable collection, in the case of services to private customers was sufficient to record in the fees register, therefore without issuing a receipt, or from January 1, 2020 of a commercial document, also providing for the issuance of an electronic invoice in case of request or in the case the customer was a V.A.T. subject.

The opinion of the Italian Agenzia leaves no doubt on the point: despite being characterized by a high dose of digitization, the service of bike sharing is considered for tax purposes as "onerous rental of a movable asset". In fact, we are not in the presence of a service provided through the Internet or an electronic network and with a nature that makes the service exclusively automated, characterized by minimal human intervention and impossible to guarantee in the absence of information technology. Precisely for this reason, the company is not exempted from the fulfillment of certification obligations.

The operator of the bicycle rental service through the App is therefore obliged to issue a receipt. From 2020, it will also be obliged to electronically store and transmit the fees and to issue the commercial document. The only alternative is to issue an electronic invoice, if in possession of the customer's tax number.

Dott. Giuseppe Buonamassa

Dott.ssa Chiara Maria Ramella