1 – Introduction

The L. 27.12.2017 No 205 (Budget Law 2018) has provided for the extension of the electronic invoicing obligation from 2019.
Currently, in fact, the obligation to issue the invoice in electronic format is provided exclusively for transactions made against the Public Administration.
Art. 1 co. 909 e ss. of L. 205/2017, amending the Legislative Decree no. 127/2015, has provided, with effect from 1.1.2019, for the obligation of electronic invoicing for the generality of transactions made against taxable persons VAT, as well as against private consumers. Moreover, the same obligation has been introduced in advance, since 1.7.2018, for certain types of operations carried out in sectors particularly subject to the risk of fraud (fuel sector and public subcontracting sector). As a result of the new obligation, the rules for issuing and transmitting electronic invoices have been defined by provv. Revenue Agency No. 89757 30.4.2018, which approved the relevant technical specifications.

2 – Scope

As of 1.1.2019, they must be documented by electronic invoice, in accordance with art. 1 co. 3 of Legislative Decree 127/2015, the supply of goods and services carried out between residents, established or identified for VAT purposes in Italy. The following are therefore included in the scope of the new obligation:

• permanent organisations in Italy of foreign entities;
• foreign persons identified for VAT purposes in Italy directly, pursuant to art. 35-ter of DPR 633/72, or through a tax representative, pursuant to art. 17 co. 3 of DPR 633/72.