Regulatory updates - Italy

E-Invoicing/CTC Model:

Centralised

Mandatory Infrastructure:

– For invoices: SDI

– For orders: NSO

Mandatory Format:

– For invoices: FatturaPA

– For orders: Peppol BIS

Mandatory for Issuing:

All suppliers

Mandatory for Receiving:

All buyers

eSignature:

– SDI: Required

– NSO: Neither required nor possible on Peppol BIS

Archiving Period:

10 years

Archiving Abroad:

Allowed under conditions