The Italian Tax Authorities have recently provided clarifications regarding recapitulative invoices for supplies of services performed in the same calendar month to the same customer.
The Italian Tax Authorities clarified that the time of supply of services does not depend on the time when the services are carried out, instead, the respective chargeable event occurs when the service is paid or invoiced, if earlier.
In light of the above, when a supplier has not received any payment, a single recapitulative invoice can be issued, listing all services provided during the relevant month, which must be transmitted through the ITA SdI system within the next 12 days.
Source vatsystems.eu
