Will a flat-rate scheme be obligatory to use the e-invoice system in Italy?

The latest information regarding e-invoice in Italy shows that a Flat-rate scheme will be obligatory to use the e-invoice system in 2022. This is one of the changes expected from the enabling law on tax reform and also the goal of the Italian government to have more control in the tax world.

As a reminder, the electronic invoicing in Italy has been extended to all economic operators from 1 January 2019, both for private transactions to final consumers, in order to counter tax evasion on VAT.

The goal is now to make the most of the potential of electronic invoicing, also overcoming the obstacles in the matter of privacy that have prevented the extensive use of information transited through the telematic channels of the Revenue Agency.

Those who are included in the flat-rate scheme will therefore probably have to adapt to the digitization of the tax authorities and, starting from January 1, 2022, switch to electronic invoicing no longer optional but mandatory. But this is still not confirmed yet.

In addition to awaiting the approval of the enabling law on tax reform, the extension of the electronic invoicing obligation requires a further step, which is the approval by the European Commission.