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 logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in 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