A new group of taxpayers will be brought into the scope of e-invoicing

From 1 July 2022, the below groups will have an obligation to use e-invoices:

  • Amateur sports associations and third sector entities with revenue up to EUR 65,000; and
  • Flat-rate tax regime taxpayers (regime forfettario).

From 2024, enterprises with annual fees or annual revenues up to EUR 25,000 will need to clear and issue e-invoices with the SDI.

Source Taxbackinternational


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