Mandatory e-invoicing in Italy

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E-invoicing is becoming mandatory for all domestic B2B and B2C transactions in Italy

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We offer a compliance guarantee for e-invoicing under the new legislation in Italy

E-invoicing is becoming mandatory for all domestic B2B and B2C transactions in Italy – get ready with Sovos TrustWeaver

The Italian Legge di Bilancio 2018 announces that:

An invoice that is issued in any other way than through the government platform in the mandatory e-invoice format, is not considered as issued, and therefore subject to the penalties set out in art. 6 of the Legislative Decree no. 471/1997.

E-invoicing will be mandatory as of:

1 July 2018:

∙ Transactions involving the supply of petrol and diesel intended for use as motor fuel in cars and road vehicles, throughout the entire distribution chain, with the except of the fuel sold at roadside gas stations. The fuel sold at roadside gas stations will need to be compliant as of 1 January, 2019.

∙ Supplies made by sub-contractors to the public sector, under a framework agreement in public procurement, provided that the main contractor has notified the public administration about the sub-contractors involved in the execution of the contract.

1 September 2018:

∙ For invoices issued to non-EU consumers under the tax-free scheme for consumable goods (amount exceeding 155 EUR).

1  January 2019:

∙ All other domestic invoices/bills.

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

Contact us for more informationRead this page in Italian

A closer look at key changes:

 

All invoices are affected

When the mandate kicks in, you must have adjusted all existing invoicing flows to the new clearance process, including:
• Paper sales invoices
• PDF sales invoices via email or portal
• Scanned paper AP invoices
• EDI and other current electronic invoices
• Inter-company invoices

Defined Format

• The Italian FatturaPA XML format is being repurposed and will be the mandatory format not only for B2G invoices but also for B2B and B2C invoices.
• In the long term, the Italian ambition is to accept also invoices following the European Norm Invoice standard (the Italian CIUS adaptation of the EU norm), but this is not yet the case.

Invoice delivery

• SDI platform is designed to deliver the invoice to the buyer.
• Different data transport methods are defined, including Italian registered e-mail.
• The Italian clearance process allows for the e-invoices to be delivered by a service provider.

Archiving

• Italy currently has Europe’s most complex archiving rules, which requires e-invoices to undergo a so-called preservation process.
• The future of this obligation is under debate and will potentially be lifted from a VAT perspective.
• The archiving obligation remains in force for other areas of law (accounting law, civil law, commercial law etc.), requiring taxpayers to continue to archive their invoices.

How Sovos TrustWeaver can help

Sovos TrustWeaver offers compliance guarantee for automated e-invoicing processes under the new legislation in Italy

  • Guarantees e-invoicing compliance in more than 60 countries through a single API and under one contract
  • > 5 years experience supporting seamless cloud-based e-invoicing compliance in countries with clearance mandates e.g. Mexico and Turkey.
  • Has successfully ensured Italian e-invoicing and e-archiving compliance for thousands of companies for over a decade
  • Supports both the clearance connection, including signing and validation, as well as e-archiving

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