- 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"
- Amazon EU Faces Possible Trial in Italy Over Alleged Tax Evasion by Non-EU Sellers
- Italian Revenue Agency Confirms VAT Deductibility for SPVs in Leveraged Buy-Out Transactions
- Extraordinary Transactions and VAT Return: Rules and Model Completion for 2026 Filing
- VAT Refund Allowed for Costs Classified as Tangible Fixed Assets Under Construction: Supreme Court Ruling
- Italy Confirms 10% VAT for All Waste Transport, Excludes Landfill and Incineration Disposal
