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E-billing compliance Italy

Note: For the most current status, consult the European Commission website .

As Italy was the first country in Europe to implement B2B e-invoicing nationwide, the authorities have continuously monitored and improved the CTC models to combat tax evasion.

From July 1, 2022, the following taxpayers will be obliged to comply with the Italian e-invoicing obligation through the SDI platform:

Taxpayers within the forfaitario regime (regime forfettario)

Amateur sports associations and third sector entities with turnover up to EUR 65.000

The entities still exempted from this obligation are micro-enterprises with annual revenues or rates up to EUR 25,000, but they will be required to issue and process e-invoices from January 1, 2024.

New taxpayers subject to this obligation will be allowed to issue e-invoices within the next month from the transaction date, without incurring penalties. The transition period is from July 1, 2022 to Sept. 30, 2022. This gives new taxpayers more time to adjust to the general rule for electronic invoices, which must be issued within 12 days of the transaction date.

These developments were announced in the draft Decreto Legge PNRR 2 - Piano Nazionale di Ripresa e Resilienza(available in Italian).