Italy: Changes in E-Invoicing from July 2022

E-Invoicing of B2B and B2C transactions in Italy is mandatory for resident taxpayers from January 2019, however, from July 2022 we see the following changes, which expand the scope of their Exchange System (SDI – Sistema di Interscambio).

From 01.07.2022 cross-border invoice reporting will have to be done through the e-invoicing system – SDI.

As a result, the declaration used to report cross-border purchases and sales invoices – Esterometro, will be abolished.

This change concerns only businesses established in Italy. Non-established companies are excluded from the obligation to report invoices electronically even if they are registered for VAT in Italy.  They still have the right to issue paper invoices.

In addition, from July 2022 the following taxpayer groups will be mandated to report their invoices through the SDI:

• Taxpayers under the flat-rate tax regime;

• Amateur sports associations and third sector entities with revenue up to €65,000;

• Taxpayers from San Marino and Italy should exchange invoices through the SDI too.

Micro entities with revenue up to €25,000 will have to issue electronic invoices from 01.01.2024.

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