E-invoicing in Italy
Italian e-invoicing is mandatory on all B2B and B2C transactions from 1 January 2019. New schema from 1 April 2025.
Last Update March 2025: The technical specifications for e-invoicing in Italy have been updated. The new technical specifications must be used starting 1 April 2025. Find here the official information.
Our article To do list for Italian electronic invoices explains the steps that you must take in order to start adapting your ERP system to produce and receive e-invoices according to Italian local requirements. Contact us if you would like to receive more information about our web-based solution for Italian e-invoicing.
Who Must Issue and Receive Italian E-invoices?
All Italian established businesses are required to issue and receive their invoices electronically.
- Non-established companies are not in the scope of Italian e-invoices. This group of companies were excluded in the Notice 13/E issued on 2 July 2018.
- Small businesses who benefit from the flat rate scheme and other SME VAT schemes are also not in scope of this new obligation (regimes di vantaggio and forgettario)
Excluding non-established companies from this new obligation means in practice an exception from the AR and AP processes of all established companies. All businesses registered for VAT in Italy must check with their suppliers and customers to double check if they should also implement e-invoicing so that they don’t create a burden on their business partners.
Non-Compliance with Italian E-invoicing
As from January 2019, where a supplier issues an invoice on paper or other means outside the legal e-invoicing requirement is considered as not issued. Penalties for not issuing a valid invoice range from 90% to 180% of the VAT due.
Customers should also ensure that they receive their invoice in XMLPA format. If the e-invoicing obligation is not fulfilled, VAT on this invoice will not be deductible. If VAT deduction is not voluntarily regularized with e-invoices received, the client will face a penalty of 100% of the VAT deducted with a minimum of €250.
Cross-border transactions will be subject to a separate penalty regime. A penalty of € 2 per invoice will apply on each transaction that has not been documented with an e-invoice. A maximum penalty of €1,000 applies on this regime. It is also possible to reduce the final sanction by 50% if a regularization is done within 15 days from the moment the invoice should have been issued.
Next Steps to Comply With E-invoicing in Italy
You must confirm if you are required to issue and receive Italian e-invoices if you are carrying out activities in Italy, even as non-established registered for VAT.
Our To do list on Italian e-invoicing will help you reviewing the steps that you must take to confiture your ERP and ensure that all data, finance processes and IT requirements are in line with the new obligation.
Contact us to know more about Marosa's solution to comply with the e-invoicing obligations in Italy.