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