Let us remind you, the Italian budget law provides
certain changes to the mandatory business-to-business (B2B) electronic invoicing rules for transactions carried out with foreign business partners (i.e., taxpayers that are not resident or established in Italy and that do not have an Italian VAT number), effective as from 1 January 2022.
More details are as follows.
E-invoice in cross-border applies from January 1st, 2022 in Italy
Public
Italy
Author: Kristina Dosen
Category:
General information
Views:
891
Content accuracy validation date:
23.11.2021
Content accuracy validation time:
09:47h
Taxpayers resident or established in Italy must submit the e-invoice data through the interchange system (SDI) for transactions carried out with foreign business partners.
E-invoices issued for supplies to foreign business customers must be submitted through the SDI portal by the standard deadline provided by the Italian law for the issuance of e-invoices (i.e., within 12 days from the date on which the transaction took place from a VAT perspective, i.e., the tax point).
As of January 2022, the scope of the current Italian e-invoicing regulation will be extended to cover all B2B invoices. Where previously taxpayers could still issue cross-border invoices on paper, now also inbound and outbound cross-border invoices are touched by these new e-invoicing rules.
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