A new group of taxpayers will be brought into the scope of e-invoicing.
From 1 July 2022, the below groups will have an obligation to use e-invoices:
- Amateur sports associations and third sector entities with revenue up to EUR 65,000; and
- Flat-rate tax regime taxpayers (regime forfettario).
From 2024, enterprises with annual fees or annual revenues up to EUR 25,000 will need to clear and issue e-invoices with the SDI.
There will be a short transitional period, from 1 July 2022 to 30 September 2022, where taxpayers can issue e-invoices within the month following the transaction.
There will be no penalties during this time but taxpayers will need to adhere to the general 12 day e-invoice rule of issuance.
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