Updates for B2C e-invoices in Italy

This rule adds that if the final consumer requests an invoice, he is not obliged to receive it electronically, while the merchant or professional is obliged to issue it electronically to the Exchange System-SDI system and also to provide an analog copy to the customer. The amendment to the bill converting the Advances Decree, designed for simplification, removes the necessity for end consumers to pre-subscribe to the "consultation and acquisition of electronic invoices or their electronic duplicates" service. As a result, electronic invoices issued to them will be accessible for consultation without the need for a prior subscription to the service, as mandated by previous regulations.