Italy is now using the same strategy as its fellow Member States, such as Hungary and Spain, that have introduced CTCs through reporting obligations, with little (if any) objection from the EU institutions. These countries have benefitted from granular data without mandating e-invoice clearance for these flows, but simply requiring the report of the invoice data.
The new obligation has been phrased as a requirement to transmit data using the SDI platform. This means that even though the data that would otherwise be submitted through Esterometro will now be sent in a FatturaPA format. This specific FatturaPA is not, in principle, an e-invoice.
Source: SOVOS
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