What is Italian e-Invoicing?

As per the Italian ‘Legge di Bilancio 2018’, it will become mandatory for all businesses to submit an electronic invoice(e-Invoice) in the near future. For companies who will not issue e-Invoices will be subjected for penalties.

This legislation establishes that; in addition to B2G transactions, starting from July 2018, e-Invoice will become obligatory for all domestic B2B and B2C transactions.

  • All invoices must be sent through the SDI (government’s IT-platform) for it to be valid in real-time.
  • Pre-existing B2G infrastructure is the base of this new “clearance system”.
  • All invoices must be in the FatturaPA XML format; qualified electronic signatures are the preferred norm for integrity and authenticity.

Obligation scope will increase step by step, as follows;

  • 1st July 2018: e-Invoice becomes mandatory for suppliers of petrol or diesel (carburanti) with the purpose of being used as motor fuel, and for suppliers of services by sub-contractors to the public sector under a framework agreement in public procurement.
  • 1st September 2018: e-Invoice becomes mandatory for invoices issued to non-EU consumers under the tax free scheme for consumable goods (amounts above 155 EUR).
  • 1st January 2019: All other domestic invoices will become e-Invoice.
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