- Italy pioneered mandatory, full-scale e-invoicing for B2B/B2C transactions via its centralized SdI platform, significantly reducing VAT fraud and the VAT gap.
- The EU’s VAT in the Digital Age (ViDA) package, effective April 2025, mandates standardized, real-time VAT reporting across Member States.
- Italy’s system must adapt to ViDA by harmonizing its technical standards and integrating with the EU’s Central VIES System by 2035.
- A 2024 reform in Italy introduced proportional penalties for e-invoicing violations, promoting fair enforcement and voluntary compliance.
- Italy serves as a model for EU digital VAT transformation, but ongoing alignment and harmonization are needed for full EU-wide implementation.
Source: vatabout.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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