Invoicing compliance in Italy
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Timeline
Current and upcoming regulation for Italy.B2BB2GB2C
E-invoicing and e-reporting systems enforced to date
- Business-to-Government (B2G): All suppliers to public authorities must send electronic invoices. This has been in place since 2014-2015 and is enforced through the Sistema di Interscambio (SDI) platform.
- Business-to-Business (B2B): Since 1 January 2019, all VAT-registered businesses must issue eInvoices via SDI.
- Business-to-Consumer (B2C): Also mandatory from 2019 for transactions with consumers.
SDI Italy
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Smart Receipts Italy
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B2BEU
EU derogation ends
Italy’s derogation from the EU VAT Directive expires; the SDI regime is expected to be adapted to align with the EU’s ViDA requirements.
Italy’s derogation from the EU VAT Directive expires; the SDI regime is expected to be adapted to align with the EU’s ViDA requirements.