E-Invoicing Requirements in Italy (Easy Checklist)

The text discusses the mandatory requirement for all VAT-registered businesses in Italy to issue and receive invoices electronically using the Sistema di Interscambio (SdI) platform since January 2019. This requirement helps track taxes and prevent tax evasion, VAT fraud, and money laundering. The Italian Revenue Agency (Agenzia Entrate) has set rules for the standard format (FatturaPA (XML)) of electronic invoices. The law applies to any type of sales conducted by public agencies B2B, B2C, and B2G, reducing Spesometro invoice listings and Intrastat VAT declarations that make paperwork and accounting burdensome.

The e-invoicing regulations in Italy apply to any company registered in Italy and doing business with other VAT-registered businesses. All e-invoices issued or received, including those with foreign companies, must be exchanged through SdI. The parties required to comply with the e-invoicing regulations in Italy are public administrations, private companies, and international companies conducting cross-border transactions with an Italian-registered company.

To send compliant e-invoices in Italy, businesses can use various methods provided by the Italian Tax Authority, such as the FatturaPA web interface or hiring an access point provider like Storecove to submit and receive invoices on behalf of the company.

Technical terms used in the text include Sistema di Interscambio (SdI), FatturaPA (XML), VAT-registered businesses, tax evasion, VAT fraud, money laundering, Spesometro invoice listings, Intrastat VAT declarations, Enterprise Resource Planning (ERP) software, and access point providers.

Source Storecove

---

---