Expenses for the Health Card system: from 2024 the deadline will be monthly

DECEMBER 2023 UPDATE: Attention, contrary to what was indicated in the article, the six-month deadline has been confirmed for the whole of 2024!

For all operators and healthcare facilities, there is time until next 2 October to transmit electronically to the Health Card System the data on healthcare expenses incurred by patients and clients in the first half of 2023. These will be used by the Revenue Agency for the 2024 pre-filled tax return, relating to 2023 income.

But from 2024, watch the tax deadlines, which will become monthly: the MEF decree of 27 December 2022 has in fact redesigned the timetable for transmitting the data, setting the deadlines:

• by 30 September 2023, for expenses incurred in the first half of 2023

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• by 31 January 2024, for expenses incurred in the second half of 2023

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• by the end of the month following the date of the tax document, for expenses incurred from 1 January 2024.

From next year, the ordinary timetable will in fact come fully into force, providing for the transmission of data by the end of the month following the date of the tax document.

How does the Health Card System work?

1. When a person pays for a healthcare service, they receive a tax document certifying the expense incurred (receipt, invoice or “itemised” commercial document).
2. The service provider is legally required to send the data to the TS System electronically within the deadlines set out.
3. The TS System collects all the data received and sends the Revenue Agency, for each citizen, the amounts broken down by type of expense.
4. The Revenue Agency makes the data received available to the citizen in the appropriate section of the tax return, showing the amount of healthcare expenses incurred for the purposes of the IRPEF deduction.

The requirement applies to healthcare facilities accredited to the National Health Service, facilities belonging to Military Healthcare, pharmacies and para-pharmacies, medical doctors, dentists, healthcare professionals such as psychologists and nurses, and those enrolled in the new registers provided for by the ministerial decree of 13 March 2018, such as speech therapists and laboratory healthcare technicians, and many others.

How to automate submission to the TS System

To communicate to the National Health Card System the medical expenses incurred by taxpayers, you can rely on the A-Cube services dedicated to the healthcare sector: you will be able to generate XML files and send them automatically to the TS System for the production of the pre-filled 730 form with the Medical Expenses of the patients to whom the invoice was issued.

If you work with the Public Administration, you can also use our services dedicated to orders sent via NSO through the PEPPOL network, or combine A-Cube invoicing with the Open Banking module, to facilitate the automation of accounting reconciliation, data input, due-date management and cash flow processes.

For more information: https://bit.ly/acube-sanita