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B2C healthcare e-invoice ban made permanent

  • Final Approval Announcement: On June 4, 2025, the Council of Ministers officially approved the Legislative Decree addressing various aspects of tax compliance, preventive settlements, tax justice, and tax sanctions, aimed at updating and refining existing tax obligations.
  • Amendments to Tax Provisions: The decree amends previous legislation, notably Legislative Decree No. 119/2018, by eliminating references to specific tax periods, which results in significant changes to the way tax obligations are structured.
  • Impact on Electronic Invoicing in Healthcare: The decree permanently prohibits the issuance of electronic invoices for healthcare services provided to individuals by entities reporting to the Health Card System, ensuring the confidentiality of healthcare data and avoiding unnecessary infrastructure costs for healthcare providers.

Source Orbitax


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