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Italy: Mandatory e-invoice delayed to 2019, business-to-business fuel supplies

Italy: E-invoice delayed to 2019, fuel supplies

Law Decree no. 79/2018 (published in the official gazette on 28 June 2018) postpones until 1 January 2019 the mandatory e-invoice requirements for business-to-business (B2B) supplies of gasoline or diesel intended to be used as motor fuel and supplied at petrol stations. The original effective date for mandatory e-invoices was 1 July 2018.


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With this delayed effective date, the scheda carburante can still be used until 1 January 2019.  

Nevertheless, the following provisions will be effective 1 July 2018:

  • Mandatory e-invoicing for B2B supplies of:
    • Gasoline or diesel fuel intended for use as motor fuel different from those supplied at petrol stations
    • Services rendered by subcontractors under a contract with public bodies
  • Mandatory electronic storage and transmission of daily payments data for business-to-consumer (B2C) transactions of gasoline or diesel fuel intended for use as motor fuel
  • Input VAT (and corporate income tax deduction) on purchases of fuel and oil and other services related to means of transport, recoverable only if the payment is made through a credit card, debit card, prepaid card or other traceable means of payment (i.e., not by cash)


Read a June 2018 report [PDF 76 KB] prepared by the KPMG member firm in Italy

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