New rules for issuing simplified invoices in Italy?

Italy is making changes to its simplified invoicing system as part of a broader update to its VAT framework. The current threshold for simplified invoices is €400, introduced by a Ministerial Decree on 10 May 2019 and effective from 25 May 2019. Before that, the standard threshold was €100.

With the adoption of the new consolidated VAT Code (Il Testo Unico IVA) under Legislative Decree No. 10 of 19 January 2026, simplified invoicing will be governed by Article 73 starting 1 January 2027.: From 2027, the threshold reverts to €100. But the Minister for the Economy and Finance (MEF) can raise the limit back up to €400 or even remove it entirely for certain sectors or taxpayer categories.