- EU Regulation No. 2025/517 allows member states to require electronic invoicing for domestic transactions from 2025, but only for established entities, not those merely VAT-registered without a permanent establishment.
- In Italy, electronic invoicing has been mandatory for public administration since 2014 and for all other transactions since 2019, but not for non-established VAT-registered entities.
- Italy uses a continuous transaction control (CTC) model for e-invoicing, and can continue its current system until 2035.
- From 1 July 2030, electronic invoicing will be mandatory for intra-EU B2B and reverse charge transactions, with harmonisation to EU standards.
- All Italian VAT number holders must issue standardised EU-format e-invoices within 10 days of supply, leading to reduced compliance costs and accelerated digital transformation.
Source: ggi.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"
- Italy Clarifies POS-Cash Register Integration Rules for Bowling, Amusement, and Restaurant Activities from 2026
- VAT Exemption for Police Training Courses: Rules and Exceptions Explained by Tax Authority
- Italy Allows SPVs to Recover Input VAT on Merger Leveraged Buyout Transaction Costs
- Italy: Supreme Court Confirms VAT Refund from Treasury for Long-Term Insolvent Customer Debts
- VAT Return: Calculating Deductible Tax and Pro Rata Results in Section VF for 2025
