Electronic Invoicing
The Italian Budget Law for 2018 (Law no. 05/2017) introduced the obligation of Electronic Invoicing (E-invoicing)
A general business to business (B2B) and business to consumer (B2C) E-invoicing obligation will apply starting from 1 January 2019 with respect to transactions performed between persons established or resident in Italy, permanent establishments in Italy of foreign taxable persons, as well as Italian Value Added Tax (VAT) registrations of non-established taxable persons.
Process
The E-Invoice must only be transmitted using the Interchange System (SDI) managed by the Italian Tax Authorities (Agenzia delle Entrate):
- The E-Invoice must be issued in a specific XML format
- An invoice issued in a different format is considered as “not issued“
- The communication of invoice data (Spesometro)
will no longer be due for E-invoiced transactions
