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E-invoicing in Italy is mandatory for all taxpayers.
Summary
In Italy, e-invoice obligations will be imposed and made mandatory for all taxpayers starting January 1, 2024. The latest group that is obliged is a microbusiness. The obligation applies regardless of the amount of revenue or compensation.
Content
This means that all taxpayers will be required to send invoices via the SDI system, Sistema di Interscambio, which we described in our previous news and documents. The aim is to streamline tax compliance and reduce tax evasion, as the Italian Revenue Agency states. Taxpayers need to organize themselves by purchasing a management program for issuing electronic invoices or using the free services provided by the Revenue Agency.
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