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29 June 2018

Italy postpones mandatory e-invoicing on certain fuel supplies

The Italian Government on June 27, approved a partial postponement of electronic invoicing (e-invoicing) obligations regarding fuel supplies. The obligation of e-invoicing was introduced by the Italian Budget Law for 2018 (Law no. 205/2017), modifying Legislative Decree no. 127/2015. Though the e-invoicing obligation for general business-to-business (B2B) and business-to-customer (B2C) e-invoicing obligation is scheduled to start from January 1, 2019, for both the public subcontract sector and for supplies of petrol or diesel fuel intended for use as motor fuel, the e-invoicing obligation was scheduled to be effective from July 1.

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

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Document ID: 2018-1340

 

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