The Italian tax authorities have clarified certain issues relating to the mandatory “e-invoicing” rules that were effective beginning in 2019.
The transition from paper (including PDF invoices attached to emails) to electronic invoices (xml invoices transmitted via the Sistema di Interscambio (SDI)) has triggered certain practical issues, and certain of these issues have been clarified by the Italian tax authorities.
In general, invoices dated in 2019 and issued in paper format are not valid for value added tax (VAT) purposes. However, there have been questions about the treatment of paper invoices dated in December 2018 and sent to customers by 15 January 2019 and invoices sent to customers after 15 January 2019. The treatment can affect the ability of customers to recover input VAT.
Read a January 2019 report [PDF 169 KB] prepared by the KPMG member firm in Italy
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