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E-invoicing obligations for flat-rate entities in Italy: Implementation and Requirements

  • E-invoice rules have been established in Italy
  • The accepted invoice format is FatturaPA, an electronic invoice structured in an XML file
  • Affixing a certified electronic or digital signature is important
  • There are predefined rules and mandatory dates for B2G, B2B, and B2C
  • Certain rules apply to different categories of taxpayers
  • Flat-rate scheme taxpayers will have to implement e-invoicing rules
  • As of January 2024, all taxpayers adopting the flat rate scheme will need to send invoices electronically via the SDI system.

Source: fiscal-requirements.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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