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GESTIONE E MONITORAGGIO DELL'UTENZA IN SEGUITO ALL'OBBLIGO DELLA FATTURAZIONE ELETTRONICA: IL CASO DELLA SEZIONE DI PESARO DELL'IZSUM

Authors    Vetrano V, Ambrosini B, Petruzzelli A, Tonucci F

Abstract   Since 2019 the obligation of electronic invoicing has been in force, throughout the Italian territory. For this reason, the IZSUM department of Pesaro city (Italy) decided to monitor payments relating to samples provided by non-affiliated private users, throughout 2019 year; this in order to keep credit under control, verify the importance / opportunity, of maintaining the bank transfer as a payment instrument, describe the state of the art of the service to non-affiliated private users. From the data collected it can be noticed that who don't pay at the same time as the provision of the samples, are the absolute majority in numerical terms and even more so in economic terms. The reason for this is to be found firstly in the absence of the owner; secondly in the absence of an electronic POS card. Most customers pay their bills within three months. The preferred means of payment is bank transfer. As regards the subdivision of the year into quarters, a substantial uniformity of the inflow of non-paying individuals at the time of delivery of the samples can be observed, except for a natural summer decline, both in numerical and monetary terms. Some evidence emerges from the analysis of the data. First of all, it is clear that bank transfer is the preferred payment instrument which cannot be ignored without compromising the service offered to non-affiliated private customers. The service to this kind of users, although not very relevant from an economic point of view, is nevertheless essential to comply with the institutional tasks of territorial protection, typical of the Institute, through the acquisition of epidemiological data that would otherwise not be available.

Publish Date  2020

Volume    120

ISSN        1592-1581

URL          https://www.spvet.it/archivio/numero-120/708.html

Journal    Sanità Pubblica Veterinaria