E-Invoicing In Italy
Regole tecniche relative alla gestione delle fatture di cui all’art. 3, comma 1, d.lgs. 148/2018
The Italian Revenue Agency (Agenzia delle Entrate)
- B2G Transaction
- B2B Transaction
- B2C Transaction
The standardized FatturaPA format
The Italian government introduced electronic invoicing in business-to-government (B2G) transactions, mandated for suppliers to public administration and government offices. One of the examples of the clearance model which means validate by tax administration before sending it to the buyer. FatturaPA is the official name of the new system. Until July 2022 Esterometro can be used in e-Invoice transfer, then authorities only accept e-Invoices through the Sistema di Interscambio (SDI), which is the official exchange system. Foreign business customers must submit their foreign invoices to the SDI system.(i.e., not resident or do not have an Italian VAT number) after July 2022. All business-to-business (B2B) and business-to-consumer (B2C) transactions have been mandatory from 2019 and also the same platform (SDI) used for exchanging e-Invoices. Issuing and receiving e-invoices mandated for all resident and non-resident taxpayers.
e-Filing of VAT return must be recorded quarterly, in Italy this process is called Comunicazione Liquidazioni Periodiche IVA.
All taxpayers file VAT Return which is called Redditi PF and form 730 in Italy. The VAT return form can be filed online via the software RedditiOnLine Pf (IT) or submitted in paper format.