Italy: E-invoicing ban for B2C healthcare services extended to the end of 2025.

Italy has extended the ban on mandatory e-invoicing for B2C healthcare services until 2025 to protect patient data privacy. This means healthcare providers offering services to individual consumers are still exempt from e-invoicing requirements, ensuring compliance with data protection regulations.

 

The ban on electronic invoicing for business-to-consumer (B2C) healthcare services in Italy has been extended for the entire year of 2025. The decision came after the modification of Article 3, Paragraph 6 of the "Milleproroghe" decree (DL 27 December 2024 n. 202), which was enacted through Law No. 15 on February 21, 2025.

The extension was driven by the need to protect sensitive personal health data. The Authority for the Protection of Personal Data emphasized the lack of sufficient safeguards in the Sistema di Interscambio for processing health-related information. The ban also extends to the communication of cross-border operations. The tax authorities have clarified that health service invoices issued to foreign citizens cannot be included in the "esterometro."