Timeline
Legislation:
- June 2014: Phased roll-out of mandatory B2G e-invoicing starts in Italy
- January 2019: E-invoicing is mandatory for B2B and B2C among Italian operators with an annual turnover greater then €65.000.
- April 2019: Directive 2014/55/EU transposed: all public entities must be able to receive and process electronic invoices in accordance with the European Standard on e-invoicing (EN-16931).
- January 2021: Electronic invoices have to be compliant with the new XML requirement for FatturaPA.
- January 2022: Mandatory e-invoicing for B2B cross-border transactions.
- July 2022: Italian businesses are required to report cross-border transactions to the SDI in FatturaPA format.
Upcoming deadlines:
- January 2024: Small companies with revenues up to €25.000 to be included in the e-invoicing scope.
Sources
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
