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.