The Italian Tax Administration has confirmed that only the taxable persons established in Italy will be obliged to issue electronic invoices according to the new rules that will enter in force as from January 1, 2019. Even if the foreign not established businesses are identified for VAT in Italy (direct registration or via fiscal representative). The obligation does arise when the company operates a fixed establishment in Italy.
The Italian Administration do state that it will be possible to send an electronic invoice to a non-Italian resident operator identified for VAT purposes in Italy, but the non-Italian resident operator will have the right to ask and receive a paper copy of this invoice. Furthermore it is now clear that all the transactions performed to and received from a non-Italian resident operator (even if identified for VAT purposes in Italy) will have to be declared in the new monthly communication (new return) that will be obligatory as from January 2019, except for those transactions for which a customs document or an electronic invoice is issued.