Invoicing compliance in Italy
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Timeline
Current and upcoming regulation for Italy.Now
E-invoicing and e-reporting systems enforced to date
- Business-to-Government (B2G): All suppliers to public authorities must send electronic invoices. This has been in place since 2014-2015 and is enforced through the Sistema di Interscambio (SDI) platform.
- Business-to-Business (B2B): Since 1 January 2019, all VAT-registered businesses must issue eInvoices via SDI.
- Business-to-Consumer (B2C): Also mandatory from 2019 for transactions with consumers.
| System | Description | Invopop Coverage |
|---|---|---|
| SDI | Italy’s mandatory electronic invoicing system | SDI (B2B, B2G) Smart Receipts (B2C) |
January 1st, 2028
Italy’s derogation for the EU’s VAT mandate ends, and SDI will be discontinued.