- Electronic invoicing to Public Administration (PA) is mandatory via the SdI system; paper invoices are not accepted or paid.
- Rules include split payment, CUP code indication, and specific payment terms (30-60 days).
- The obligation applies to all VAT subjects in Italy, including those under simplified tax regimes and technical consultants.
- The legal framework is set by L. 244/2007, DL 66/2014, and D.Lgs. 127/2015, with technical procedures defined by DM 3/4/2013 n. 55.
- Since 2019, electronic invoicing via SdI is required for all transactions by resident VAT subjects, not just those with the PA.
Source: commercialistatelematico.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.
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