Changes to the provision of the Director of the Revenue Agency no. 89757 of 30 April 2018, as amended by the provisions of the Director of the Revenue Agency n. 524526 of 21 December 2018, n. 107524 of April 29, 2019, no. 164664 of 30 May 2019, no. 738239 of 30 October 2019 and n. 1427541 of December 17, 2019
Electronic invoices must be issued and received through the Italian SdI system .
Annex A of the Protocol provides for new technical specifications which qualifying taxable persons are required to apply with respect to electronic invoices issued and received from 1 October 2020.
In addition, qualifying taxable persons and their representatives may consult and download issued and received electronic invoices through a specific online service available on the Italian website, provided that they explicitly adhere to such service by 4 May 2020 (previously, 29 February 2020). Final consumers who already adhered to such service may consult the electronic invoices they received starting from 1 March 2020.
Source Agenzia Entrate
Unofficial translation in English
