B2B e-invoicing in Italy


In 2014, Italian government introduced mandatory B2G e-invoicing for suppliers to public administrations & government offices, in January 2017 introduced the facultative B2B transactions. Since July 2018, legislator decided to make B2B e-invoicing mandatory. Two waves:
- July 2018: Mandatory for companies engaged in petrol sales & for sub-contractors to suppliers
- January 2019: Mandatory for all companies (B2B)

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Starting from January 1, 2019 electronic invoices should be:
  • - converted into .XML format, in accordance with technical specifications referred to in Decree no. 55 dated April 3, 2013 (i.e. format currently used for B2G e-invoicing)
  • - signed with a qualified or digital signature
  • - sent to the counterpart through the Interchange System (so-called “SdI” Sistema di Interscambio)

According to the government, the main purpose of these measures is to reduce VAT fraud, to optimize the internal accounting processes of the businesses and make things easier between the government and taxpayers.

The most important benefit is that taxpayers will not be required to submit electronically every 3 months all data concerning the invoices issued, received & any variations. (Spesometro System)

Exports and zero-rated intra- EU supplies of goods or services are excluded. However, detailed invoice information of foreign sales and purchases will still have to be submitted to the tax authorities through a new ‘cross-border communication’

In case the invoices are issued in different way in respect to the specifications given by Italian Tax authorities, the invoice is considered as omitted and penalties will be applicable (i.e. penalties ranging between 90% to 180% of the VAT not correctly documented).