- Invoicing in Italy is mandatory and involves electronic invoicing for most transactions.
- Since 2019, e-invoicing is required for B2B, B2C, and B2G transactions.
- Invoices must be in XML FatturaPA format and sent through the SdI platform.
- Invoices need to be archived digitally for 10 years.
- The XML format includes over 100 data fields for validation and processing.
- Key elements include seller and buyer identifiers, line items, VAT breakdowns, and payment methods.
- The SdI platform is operated by the Agenzia delle Entrate and acts as a central hub for receiving and forwarding invoices.
- Businesses need an SDI code or certified PEC email to receive invoices.
Source: eurofiscalis.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.
Latest Posts in "Italy"
- ECJ C-527/24 (Harry and Associés) – Judgment – Technical Fault Cannot Bar VAT Refund and Access
- Non-Resident Professional: VAT and Income Tax on Amounts Received After Company Deregistration
- VAT on Professional Fees from a Dissolved Company Despite VAT Closure and Relocation Abroad
- Italy’s Plastic Tax and Carbon Pricing: New Environmental Levies and Compliance for Businesses
- VAT Compliance Certificate Remains Valid Even Without Required Checks, Rules Italian Supreme Court
