Regulatory updates - Italy
Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.
Updated tax penalty regime in Italy from 1 September 2024
The new decree revising the tax sanction system aims to harmonize with other EU countries and provide more proportional sanctions to tax violations in the country. Following this adjustment of the legislation, some penalties have been reduced while others have been introduced for specific scenarios.
Timelines for Italy’s Special Measures Split Payment Regime
Italy intends to submit a report in September 2024 to the European Commission evaluating the effectiveness of the special measures concerning the split payment regime
New API Management platform for free access services
As of 15 May 2023, Italian Revenue Agency will establish a new API Management platform to provide free services to verify the existence and validity of the Tax code and the VAT number to users interested in integrating it into their own applications.
Italy is holding a public consultation on ViDA proposal
The Ministry of Economy and Finance started a public consultation on the VAT in the Digital Age initiative, which allows different taxpayers to give their contributions and opinions on the proposed documents for consultation.
EU Council approves Italy’s request to increase the VAT exemption threshold
Italy has requested authorization from the European Commission to increase the VAT exemption threshold from EUR 65 000 to EUR 85 000, which has been approved.
Italy is imposing the e-invoicing obligation on more taxpayers
The government of Italy has been mandating B2B e-invoicing for quite some time, since January 2019. The requirement for businesses to comply with the new rules came with exemptions for certain VAT taxpayers, which will now be abolished.
SDI Italy: All about the 2022 cross-border e-invoicing mandate
Starting 1 July 2022, the Esterometro reporting obligation will be abolished in Italy and replaced by SDI. Thus, the scope of the real-time reporting mandate previously implemented for domestic transactions will be extended to cross-border transactions.
Cross-border e-invoice reporting mandate postponement approved by the Chamber
The Budget law has been approved affirming that cross-border reporting via Esterometro is going to be optional till 30 June.
Italy authorized to maintain mandatory B2B e-invoicing through 2024
The proposal to authorise Italy to maintain the mandatory B2B e-invoicing until 31 December 2024 has been aproved by The Council of the European Union (EU)
Italy postpones cross-border e-invoice reporting mandate for six months
The Italian Senate Committee has approved a Tax Work Decree, which implies that the Esterometro reporting obligation will be abolished on 1 July 2022.
Country specifications
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
Contact us
Fulfil the NSO directive with Pagero
Visit our solution page (in Italian) to find out more about Pagero’s solution for digital management of orders for suppliers to the Italian national healthcare system (Sistema Sanitario Nazionale) via NSO.