taxnews.ey.comPrint

02 May 2018

Italian Tax Authorities issue guidance on mandatory e-invoicing

The Italian Budget Law for 2018 (Law no. 205/2017), modifying Legislative Decree no. 127/2015, introduced the obligation of electronic invoicing (e-invoicing). A general business-to-business (B2B) and business-to-customer (B2C) e-invoicing obligation will apply, starting from January 1, 2019. It should be noted that, although the legislation provides for the e-invoicing obligation for all transactions performed between persons established/resident in Italy, as well as Italian Value Added Tax (VAT) registrations of non-established taxable persons, EU Council Decision 2018/593 of April 16 authorizes Italy to introduce mandatory e-invoicing only for invoices issued by taxable persons established in Italy.

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

———————————————
ATTACHMENT

Document ID: 2018-0931

 

The information contained herein is general in nature and is not intended, and should not be construed, as legal, accounting or tax advice or opinion provided by Ernst & Young LLP to the reader. The reader also is cautioned that this material may not be applicable to, or suitable for, the reader's specific circumstances or needs, and may require consideration of non-tax and other tax factors if any action is to be contemplated. The reader should contact his or her Ernst & Young LLP or other tax professional prior to taking any action based upon this information. Ernst & Young LLP assumes no obligation to inform the reader of any changes in tax laws or other factors that could affect the information contained herein.

 

Copyright © 1996 – 2025, Ernst & Young LLP

 

All rights reserved. No part of this document may be reproduced, retransmitted or otherwise redistributed in any form or by any means, electronic or mechanical, including by photocopying, facsimile transmission, recording, rekeying, or using any information storage and retrieval system, without written permission from Ernst & Young LLP.

 

EY US Tax News Update Master Agreement | EY Privacy Statement