The electronic invoicing in Italy is mandatory since 2014 for business-togovernment transactions (B2G) and it has been gradually extended to all Public Administration sector. From 1st January 2019, the electronic invoicing becomes mandatory also for business-to-business (B2B) and business- to-consumer (B2C) transactions.
The seller/provider send the electronic invoice to the buyer/orderer through the Exchange System (ES), the so-called Sdi (Sistema di Interscambio). ES is the national infrastructure set up by the Ministry of Economy and Finance and managed by the Revenue Agency for e-invoicing process. It stores the fiscal data and it delivers the invoice to the buyer/orderer, identified by a unique code (for more information refer to Technical specifications, also available in the English version).
Source OECD
Latest Posts in "Italy"
- Italy Clarifies POS-Cash Register Integration Rules for Bowling, Amusement, and Restaurant Activities from 2026
- VAT Exemption for Police Training Courses: Rules and Exceptions Explained by Tax Authority
- Italy Allows SPVs to Recover Input VAT on Merger Leveraged Buyout Transaction Costs
- Italy: Supreme Court Confirms VAT Refund from Treasury for Long-Term Insolvent Customer Debts
- VAT Return: Calculating Deductible Tax and Pro Rata Results in Section VF for 2025
