All qualifying business will need to electronic submit sales invoices to the Italian platform, called Sistema di Interscambio (SDI), in xml format before they are sent to the customers. The electronic invoices can be submitted though certified e-mail or the web and mobile services of the Italian Tax Agency and can be submitted as single files or in batches. For supplies of petrol or diesel fuel intended for use as motor fuel the e-invoicing obligation starts as from July 01, 2018.
The selling business will receive a rejection report if invoices are not valid, within 5 days, in which case the invoices are considered as not-issued. If approved, the invoices will be dispatched to the customers, and the selling business will receive a dated receipt. Therefore paper invoices or other formats are no longer allowed as from the introduction.
We now understand the requirement applies to resident/established and non-resident but VAT registered businesses in Italy and only for all transactions between these qualifying businesses for which the seller is required to issue an invoice (also B2C is an invoice is issued upon request of the customer).
The xml electronic invoices will follow the same rules as already in use for invoices issued to governmental bodies and need to include a digital signature. Penalties will apply when the invoices are not issued/reported through SDI.
For more information about this reporting requirement, please do not hesitate to contact us. You can contact us by sending an e-mail to: firstname.lastname@example.org or by calling our office: +31(0)88-4321800. Our experts are here to help.