Italy: Updates on e-invoicing, tax receipt lottery, daily payments

Italy: Updates on e-invoicing, tax receipt lottery

There are new requirements regarding value added tax (VAT) or related items beginning in 2021.


Mandatory e-invoicing

New mandatory electronic invoicing (e-invoicing) rules are effective 1 January 2021. For retailers, certain technical processes under the e-invoicing rules concern:

  • New technical specifications for e-invoicing via the sistema di interscambio (SdI)
  • Amendments to the “document type” and “nature” codes for the XML file

Tax receipt lottery

After being postponed earlier this year, the “tax receipt lottery” will be effective 1 January 2021. To participate in this lottery, business-to-consumer (B2C) customers who are at least 18 years old, are to provide retailers with a “lottery code” (codicelotteria) as downloaded from an online portal (portalelotteria) of the Italian tax authorities.

Retailers that fail to include the lottery code of those participating customers or that fail to transmit electronically the customer's lottery code to the Italian tax authorities via a cash register (registratoretelematico) system may be subject to action by the Italian tax authorities. Accordingly, retailers will want to determine that their cash registers are updated before the end of 2020 so as to determine their compliance with the technical requirements.

Transmission of daily payment details by retailers

The technical requirements for the transmission of daily payment information have been updated, and the new rules are effective 1 January 2021.

Activation deadline for e-invoicing portal

The period during which taxable persons and their intermediaries can activate a service portal on the Italian tax authorities’ website (one that allows taxable persons and representatives to view and download those e-invoices that have been issued and received) has been extended. The deadline by which service activation is mandatory is postponed to 28 February 2021 (from 30 September 2020).

Read a November 2020 report [PDF 180 KB] prepared by the KPMG member firm in Italy

© 2022 KPMG LLP, a Delaware limited liability partnership and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved.

For more detail about the structure of the KPMG global organization please visit

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