Italy was the first country in the region to introduce a clearance e-invoicing model with the Sistema di Interscambio (SdI) platform. Seeking to close one of Europe’s most significant VAT gaps, the government has steadily improved its Continuous Transaction Controls (CTC) system.
Beginning with B2G e-invoicing in 2014 and extending to cover B2B e-invoices in 2019, Italy became the first EU country to make B2B e-invoicing mandatory through a clearance process.
Source Sovos
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