e-Invoicing in Italy

e-Invoicing in Italy

Italy’s electronic invoicing system with the Public Administration is dependent upon the framework established in Directive 2014/55/EU. The Public Administration’s invoice is called FatturaPA and has been mandatory since 2014.

In April of 2018, Italy received approval from the European Union to launch an electronic B2B invoicing project starting on January 1, 2019, which will reach globally to all businesses in the country.

This e-invoicing model is greatly influenced by the "Conservazione Elettronica" (e-Archiving) process, which calls for the application of additional processes, e-signatures and time stamping in everything related with preservation of the original electronic document.

Tax authority: 

Agenzia delle Entrate

Mandatory status

As of 2014, the use of e-invoicing with Public Administration is compulsory. Compulsory e-invoicing between private businesses came into force for all Italian companies, both in issuance and reception, as of January 2019.

2014: B2G e-Invoicing

As of 2014, the use of e-Invoicing with Public Administration is compulsory. Designated FatturaPA, it is compulsory and in force since 2014. The Sistema di Interscambio (SdI) exchange system is the portal for sending e-Invoicing to public administrations. Through this portal, all e-invoices are received and forwarded by the SdI to the recipients, identified by their IPA code.

2019: B2B e-Invoicing

From January 1, 2019, e-Invoicing is also be mandatory in B2B and B2C, between private companies. Invoices will be transmitted remotely to the SdI platform. EDICOM acts as an authorized channel certified by l’Agenzia delle Entrate revenue agency to act as an intermediary both in the issuance and receipt of invoices with the SdI, ensuring security and confidentiality in transmission of the data.

e-Signature

In the issuing process for invoices addressed to the public administration, a certified e-signature can be added from a secure signature creation device.

In the archiving procedure, the documents will be subjected to a new “re-signing” and time stamping process by the “conservazione” manager.

Fiscal control

Neither the particular "Conservazione Elettronica" process for invoices, nor the requirement to send e-invoices to public administration, is designed for tax control purposes. On the one hand, it is an additional assurance for the document kept for use in possible litigation, and on the other, a measure that helps cut through red tape with the administration and improve relations with its network of suppliers and creditors.

Format

Invoices addressed to the public administration must be issued in compliance with a standardized XML data schema: FatturaPA. The B2B e-invoice is a file in XML format and must contain the information defined in article 21 of Legislative Decree 127 of August 5, 2015.

Storage

In Italy, e-invoicing issuers and recipients must safeguard the e-documents for at least 5 years. Archiving these documents must also be done following the procedures set out for "Conservazione Elettronica" processes which, among other things, require the electronic signature and time stamping of the documents archived.

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