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Italy: Guidance clarifying mandatory “e-invoicing” and rules for VAT-registered persons

Italy: Guidance clarifying mandatory “e-invoicing”

The Italian tax authority on 2 July 2018 published a circular (No. 13/E/2018) to clarify certain issues related to the mandatory requirements for “e-invoices” as introduced by the 2018 budget law.


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The e-invoicing rules apply to “taxable persons” established in Italy. Following the April 2018 release of an EU implementing decision that authorized Italy to implement the mandatory e-invoicing regime for “taxable persons established in the Italian territory,” the Italian tax authorities clarified that this EU implementing decision took priority over apparently conflicting measures under Italian law, and that the mandatory e-invoicing rules would not apply to non-established VAT-registered persons in Italy—but would apply only to taxable persons established in Italy. 

The Italian tax authority’s guidance also provides that fuel for aircraft and vessels will be excluded from the e-invoicing rules. The mandatory e-invoicing rules—effective 1 July 2018—apply to all business-to-business (B2B) sales of gasoline or diesel fuel intended for use as motor fuel for road vehicles. Vehicles other than those used for travel on roads (such as aircraft and vessels) are not within the scope of the mandatory e-invoicing requirements. The mandatory e-invoicing for B2B supplies of gasoline or diesel that are intended to be used as motor fuel and supplied at petrol stations was previously postponed from 1 July 2018 to 1 January 2019. Read TaxNewsFlash-Europe

Other measures concerning e-invoices provide that:

  • Those that are rejected by the Sistema di Interscambio (SDI) can be again submitted five days after notification of the rejection. 
  • The format for suitable e-invoices includes XML, PDF, JPG, and TXT.
  • There are no penalties for late e-invoicing compliance if the delay is “minimum” and does not compromise the VAT periodical settlements (pending further clarification).


Read a July 2018 report [PDF 375 KB] prepared by the KPMG member firm in Italy

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