Further clarifications were published by the Italian Tax Authority on Tuesday, July 2 in the Circular Letter no.13/E.
Highlights from the Circular Letter:
- The scope of the mandate has changed to remove previously included non-Italian businesses. Non-Italian businesses merely identified in Italy for VAT purposes are therefore now exempt from mandatory e-invoicing.
- All sales of petrol and diesel, with the intended use as transport fuel carried out between VAT taxable persons, are subject to the mandatory electronic invoicing. This mandate includes sales of fuel that has an unspecified purpose, but excludes petrol and diesel intended to be used for, among other things, boats, aircraft and agricultural machinery.
From July 1, 2018 e-invoicing becomes mandatory for:
- Supplies of services by sub-contractors to the public sector under a framework agreement in public procurement.
- Petrol or diesel sold for the purpose of being used as motor fuel for road vehicles – with the exception of the fuel sold at roadside gas stations