Regulatory updates - Italy

Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.

Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements for Italy.
April 20 2023

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.

April 3 2023

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.

March 10 2023

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. 

April 27 2022

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.

January 19 2022

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.

January 7 2022

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.

December 23 2021

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)

December 6 2021

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.

November 12 2021

Italian B2B e-invoicing obligation to be extended until December 2024

The European Commission has released a proposal to the Council Implementing Decision to prolong the Italian B2B e-invoicing derogation deadline. The proposal will authorise Italy to apply the e-invoicing obligation until 31 December 2024.

October 4 2021

New e-document storage rules are taking effect in Italy early 2022

Earlier this year AGID, the Italian Digitalization Agency, has published new guidelines affecting the creation and storage of electronic documents, including e-invoices. Initially, the new rules were supposed to enter into force on 7 June 2021, but the implementation got postponed until 1 January 2022.

Country Specifications

E-Invoicing/CTC Model:


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


– SDI: Required

– NSO: Neither required nor possible on Peppol BIS

Archiving Period:

10 years

Archiving Abroad:

Allowed under conditions

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