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06 March 2018

Italian Budget Law introduces mandatory E-invoicing

The Italian Budget Law for 2018 (Law no. 205/2017), modifying the Legislative Decree no. 127/2015, introduced the obligation of Electronic Invoicing (E-invoicing). A general business to business (B2B) and business to consumer (B2C) E-invoicing obligation will apply starting from January 1, 2019 regarding transactions performed between persons established or resident in Italy, permanent establishments in Italy of foreign taxable persons, as well as Italian Value Added Tax (VAT) registrations of non-established taxable persons.

An Indirect Tax Services group Alert, attached below, provides additional details.

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Document ID: 2018-0506

 

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