The deadline for adhering to online service for electronic invoices in Italy is postponed

It provided for this with provision no. 17289 of 30 June 2021, as the dialogue with the Privacy Guarantor, is still underway to define the guarantee measures to protect the rights and freedoms of the interested parties.

This is a specific function, which is available in the reserved area of the Revenue Agency's website, to allow VAT operators or a specifically delegated intermediary or the final consumer to expressly subscribe to the "Consultation and acquisition of electronic invoices or their computer duplicates.

The deadline was previously extended to 28.02.2021 with the Provision of the Revenue Agency of 23 September 2020 n. 311557, and subsequently to 30.06.2021 with the Provision of 28.02.2021 n. 56618.

Rules apply for:

 - the production of a balancing report of the electronic invoices and notifications exchanged between the latter and the subject, as both the receiver and the transmitter, and

 - a service for resending electronic invoices and notifications that have not been delivered to the subject. The resubmission functionality referred to invoice files that are in the status of "Impossibility of delivery", will result in the automatic setting of the delivery date with the retransmission date, therefore relevant for tax purposes.

VAT operators must register from the Invoices and Payments portal, starting from the day following the registration, all e-invoices issued and received from 1 January 2019 will be available for consultation. Therefore, final consumers, natural persons, can subscribe to the service in the reserved area of Fisconline.

In conclusion, the postponement to 30 September 2021 of the period for subscribing to the consultation and acquisition service of electronic invoices and their IT duplicates took place, in agreement with the Authority for the protection of personal data, considering that it is the necessary dialogue is still in progress.