- A new web service is available from January 27, 2026, on the “Fatture e Corrispettivi” portal to integrate the Codice Unico di Progetto (CUP) into electronic invoices related to publicly incentivized purchases.
- Buyers or their intermediaries can add or correct the CUP in invoices if it was missing or incorrect and not properly reissued by the seller.
- The service allows users to view, insert, or delete CUPs for invoices issued from June 1, 2023, onwards, specifying if the CUP applies to the whole invoice or a single line.
- Once a CUP is included by the seller at issuance, it cannot be changed, but corrections can be made using the new service.
- The Italian Revenue Agency has published a guide on its website for using these new features.
Source: eutekne.info
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"
- Same Tax Regime for Consortium and Members in Contract Execution, Rules Italian Supreme Court
- New VAT Regime for International Transport: Assonime Calls for Broader Exemption to All Intermediaries
- VAT Rules for Spare Parts Supply: Delivery Penalties Do Not Reduce Taxable Base
- New VAT Rules for International Goods Transport: Tax-Free Regime and Regulatory Updates for 2026
- Coordinating Li.Pe. and Voluntary Disclosure: VAT Return Options, Deadlines, and Penalty Reductions














