Share with your friends

Italy: Electronic invoicing (e-invoicing) guidance, new technical specifications

Italy: Electronic invoicing (e-invoicing) guidance

The Italian tax authority issued Regulation no. 99922 (28 February 2020) to update the rules with regard to electronic invoicing (e-invoicing). The prior rules and technical specifications were provided in April 2018.


Related content

The new technical specifications for e-invoices concern the XML format as well as a new set of codes to identify the nature of the transactions in the XML file (for transactions with no value added tax (VAT)).

The new technical specifications apply to e-invoices issued and received as of 4 May 2020. For the period between 4 May 2020 and 30 September 2020, taxpayers can either continue with e-invoices based on the prior technical specifications or can voluntarily begin to use the new codes. Beginning 1 October 2020, only e-invoices that apply the new technical specifications will be accepted.

Also, the regulation extends the period during which taxpayers and their intermediaries can activate the service that allows them to view and download e-invoices from the tax authority’s website. The activation deadline has been extended to 4 May 2020 (from 29 February 2020).

Read a March 2020 report [PDF 210 KB] prepared by the KPMG member firm in Italy

The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

Connect with us


Want to do business with KPMG?


loading image Request for proposal