Italy has been granted an extension for its mandatory electronic invoicing system by the European Union Council until December 31, 2027. This derogation allows Italy to continue using the system unless a new EU-wide electronic invoicing system is implemented under Article 113 of the Treaty on the Functioning of the European Union (TFEU). Article 113 harmonizes legislation concerning indirect taxation within the EU.
Italy receives derogation for e-invoicing until 2027.
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Italy
Author: Nikolina Basić
Category:
Fiscal subject related
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736
Content accuracy validation date:
12.03.2025
Content accuracy validation time:
08:16h
The European Union Council has granted Italy an extension for its mandatory electronic invoicing system until December 31, 2027. This derogation allows Italy to continue with e-invoicing unless a new EU-wide electronic invoicing system is implemented under Article 113 of the Treaty on the Functioning of the European Union (TFEU). The Council Implementation Decision 2024/3150, published on December 19, 2024, provides updated information compared to the Proposal Decision and extends the timeline for Italy's e-invoicing mandate until December 31, 2027. This decision ensures Italy's continued use of the system unless the Council enforces a new general electronic invoicing framework based on Article 113 or any other relevant provision of the TFEU. Article 113 addresses harmonizing legislation concerning indirect taxation within the EU. It authorizes the EU Council to adopt measures for aligning the laws, regulations, and administrative actions of member states related to turnover taxes, excise duties, and other forms of indirect taxation. This harmonization aims to ensure the proper functioning of the internal market and prevent distortion of competition. In summary, the Italian e-invoicing system is officially authorized, and Italy can continue with its legislation.
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