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News on Italian e-invoicing requirement

Italy has announced a grace period until July 1, 2019. The original requirement was for resident tax payers to submit live sales invoices on the day of issuance to the tax authority’s platform for pre-clearance and forwarding the invoices to customers.

The main changes as communicated in the Gazette on October 23, 2018 (Law decree number 119) are:

  • Until July 1, 2019, invoices do not have to be submitted to the SdI platform until the 15th of month following the month of invoice issue. No penalties will accrue if this deadline is met.
  • Invoices not submitted by the 15th of the second month following the invoice issuing month will only attract a fine of 20%.

Furthermore after July 1, 2019, invoices must be submitted to the SdI platform within 10 days from tax point. If not issued on the tax point date, the tax point date has to be included on the invoices.

Invoices must still be reported through the authorities/SdI platform to be considered issued for VAT purposes and for the customer to be liable to reclaim the input VAT.

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