E-invoices in Italy: further extension of the application deadline to 31 December

Therefore, qualifying taxable persons and their representatives can adhere to the tax authorities’ online service through which they may examine and download electronic invoices they have issued and received through the tax authorities’ SdI system until Dec 31st, 2021.

This was foreseen by the Revenue Agency with the recent Provision of November 3, 2021 n. 298662 .

This represents ending the transitional period during which operators and their delegated intermediaries, even in the absence of adhesion to the related service, were able to consult all the invoices issued and received since the beginning of the generalized obligation of electronic invoicing

The Revenue Agency, to improve the efficiency of the electronic invoicing process and follow the requests of operators and trade associations.