Italy e-Billing requirement from 1st of Jan 2019

Following to thE approval of theFinancial Law2018, starting from 1January2019,a mandatory electronic invoicing obligation will be in place for the supplies of goods or services carried out between subjectS that are resident,established or VAT registered inItaly.

The e-invoicing obligation is aimed,on one hand,to spread the digital culture among the companies and,on the other hand,to prevent the t Tax evasion and VAT fraud.

Therefore,taxpayers will be required to set their informatics systems in order to send and receive.XMLe-invoices through the Interchange System(so-called“SDI”).The level of intervention on the informatics system will depend on different variable sand could be limited if onE or more intermediaries are used in the process.