Effective from 1 February 2020, electronic purchase orders from any entities associated with the Italian National Health System (SSN) must be exchanged through the NSO platform. Pre-completed VAT returns are expected to be introduced in the second semester of 2020. The common feature in these Italian initiatives is the use of the SDI as the point of contact between the Italian tax authority (the Agenzia delle Entrate – ADE) and the taxpayer’s data. Contrary to widely held expectations, the SDI has proved to be a highly modular solution that can be adapted to different scenarios.
The ADE’s decision to leverage the SDI and expand its functionality into a multi-tasking platform comes with consequences. The FatturaPA must now serve as a vehicle for the input of data needed for the other “modules”. These aren’t part of the e-invoice clearance process, but the data is required for other purposes. For this reason, adjustments in the FatturaPA schema are expected to be released at any time, as already confirmed by the ADE.
Source: SOVOS
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