Modell für E-Invoicing
  • Centralised
Pflichtformat der Datei:
  • For invoices: FatturalPA
  • For Orders: Peppol BIS
Anforderungen für B2G:
  • F0r invoices: SDI
  • For orders: NSO
Anforderungen für die Archivierung
  • Zeitraum von 10 Jahren
Elektronische Unterschrift
  • Erforderlich

Zusammenfassung

Italy was the first European country to implement countrywide mandatory B2B e-invoicing in 2019. On 1st July 2022, Italy introduced new requirements for cross-border data to be reported to the Sistema di Interscambio (SdI).

Die Nichteinhaltung dieser, ob absichtlich oder nicht, kann zu erheblichen Geldstrafen, Betriebsunterbrechungen und Schädigung der Reputation führen.

Updates

01.20.23

  • Informationen zu Mehrwertsteuer-/G(S)ST-Sätzen
VAT reduction extension for district heating service contracts 2022 saw Italy catering for taxpayers by providing several VAT concessions. These continue in 2023.   The 5% reduced VAT rate will now be extended to the supply of district heating services between January – March 2023.   Italy is a compliant territory for Tungsten Network and we support all valid VAT rates in the country.  

01.20.23

  • Weitere geltende Steuern
Postponement of the Plastic Packaging Tax (PPT) Italy – postponement of the Plastic Packaging Tax (PPT) (other taxes)  The draft Budget Law 2023 in Italy has indicated that the Plastic Packaging Tax (PPT) will be postponed from 1 January 2023 to 1 January 2024.  Tungsten is accommodating the Plastic Packaging Tax in Spain, which commenced on 1 January 2023. We will keep you updated with any developments with the PPT in Italy, if implemented. 

12.22.22

  • Informationen zu Mandaten
Update on storage of e-invoicing data Departing from its former process, the Italian tax authorities have confirmed that they will store e-invoicing data for customers, even without the consultation agreement with the taxpayer.  

11.17.22

  • Länder-Updates
Compilation Guide update The Italian tax authorities previously released a new version, 1.7.1, of the Compilation Guide for electronic invoicing and the Esterometro, which updated Annex A of the technical documentation for B2B e-invoicing. This outlined further detail around document types TD17, TD18 and TD19 in Italy.    The Italian authorities have now released version 1.8 of the Compilation Guide regarding the Electronic Invoice and Esterometro. This includes the following changes: 
  • Further information relating to a new document type, TD28 
  • Further clarity around the usage of an existing document type, TD19. 
Tungsten Network has successfully enabled the new document type TD28.  These changes have taken effect from 1 October 2022.  The new documentation can be found via the following link:   https://www.agenziaentrate.gov.it/portale/documents/20143/451259/Guida_compilazione-FE-Esterometro-V1.8.pdf/c0aca469-4c4a-9b8d-048c-398412435c26 

10.24.22

  • Informationen zu Mehrwertsteuer-/G(S)ST-Sätzen
Natural gas and energy providers – VAT mitigation Decree – Law No.80 has proposed several mitigation measures specifically designed to assist natural gas and energy providers.  The following measures have been anticipated:  
  • Reduced VAT by 5% for natural gas supplies of household and industrial use to apply the consumption invoices filed in the third quarter of 2022 
  • Conserving the miscellaneous charges for the natural gas sector enforced in the second quarter of 2022 
  • Zeroing charges in the electricity sector for the third quarter of 2022 
  • Providing some incentives for electricity and gas.   

09.12.22

  • Länder-Updates
New technical specifications The Revenue Agency in Italy has announced a new version of the Technical Specifications (1.7.1) for electronic e-invoicing in Italy.  These are applicable from 1st October 2022.   The Technical Specifications are regularly updated with a view to improving the e-invoicing process, as well as highlighting changes to the invoice layout, amongst other modifications.    Changes to the Technical Specifications include the introduction of a new document type (TD28), relevant for purchases from San Marino, as well as the completion of a new field for certain transactions exempt from stamp duty.    Tungsten Network is analysing the changes to ensure we are compliant with version 1.7.1 of the new technical specifications from 1st October 2022. 

08.19.22

  • Informationen zu Mehrwertsteuer-/G(S)ST-Sätzen
Extension of reduced VAT rates Inflation continues to soar across Europe, driving governments to address their fiscal operations and enact temporary VAT cuts. Considering rising inflation across the country, Italy has further extended the temporary VAT reduction on gas until 30 September 2022.

08.19.22

  • Länder-Updates
Increase in stamp duty deferment threshold for e-invoices The Italian tax authorities have introduced some changes relating to the stamp duty deferment threshold for e-invoices. Semplificazioni Law Decree no. 73/2022 states that for e-invoices issued with effect from 1 January 2023, the threshold for deferment of payment of stamp duty for the first two quarters of the year will be raised from 250 Euros to 5,000 Euros. This will affect the timeframes within which stamp duty can be paid. Provided the amount related to stamp duty on electronic invoices issued in the first quarter does not exceed 5,000 Euros, it can be paid within the deadline for the payment of the second quarter liability (i.e. 30 September). If the amount relating to stamp duty on electronic invoices issued in the first and second quarters does not exceed 5,000 Euros, it may be paid by the deadline for payment of the third quarter liability (i.e. 30 November).

08.19.22

  • Informationen zu Mandaten
Extension of e-invoicing mandate scope Italy has extended the scope of taxpayers subject to mandatory e-invoicing in line with the following:
  • 1st July 2022: E-invoicing is mandatory for all businesses exceeding a turnover of 25,000 in the preceding year
  • 1st January 2024: E-invoicing is mandatory for remaining businesses.
Tungsten Network implemented the e-invoicing solution to facilitate domestic transactions in Italy via the Sistema di Interscambio (SdI) in January 2019.

08.19.22

  • Weitere geltende Steuern
Introduction of the plastic tax Multiple countries are enacting legislation with a distinctly ‘green’ agenda. More recently, this year in April 2022 we oversaw the introduction of the plastic tax in the United Kingdom. Italy is enacting similar legislation with the introduction of the plastic tax on 1st January 2023. In many respects analogous to its UK counterpart, it aims to incentivise the use of recycled plastic. The below provides a summary of the main changes:
  • The tax applies to manufactured products for single use (MASCI)
  • All plastic is included with some exceptions (including compostable plastics, recycled plastic and plastic used for medical ends)
  • As in the UK, the tax is not set as a fixed percentage but will be charged at 450 Euros per tonne of plastic
  • The tax must be reported quarterly.
Spain is also enacting similar legislation. Please refer to this month’s Spain compliance updates for further information.

05.27.22

  • Informationen zu Mandaten
Expansion of scope of e-invoicing mandate We have published extensive updates on the obligation for taxpayers to report cross-border invoices to the Sistema di Intercambio (SdI), which becomes mandatory from 1st July 2022. The Draft Law Decree PNRR 2, the National Recovery and Resilience Plan, was approved on 13 April 2022. This has expanded the scope of the taxpayers now obligated to report their cross-border invoices to the SdI from 1st July 2022. Amongst the groups now subject to the e-reporting of cross-border invoices are:
  • Taxpayers who adopt the flat rate regime
  • Amateur sports associations and third sector entities with a revenue of up to 65,000 Euros

02.04.22

  • Informationen zu Mandaten
New e-archiving obligations from January 2022 now in force

New e-archiving obligations were introduced in Italy on 1st January 2022. These new obligations relate to the training, management and storage of documents issued by the Agency for Digital Italy, as well as specific information relating to metadata. These guidelines replace previous archiving regulations on the storage of tax documents. Tungsten Network is compliant with all archiving obligations further to the introduction of these changes.

02.04.22

  • Informationen zu Mehrwertsteuer-/G(S)ST-Sätzen
2022 budget confirms delay to plastic and sugar tax and reduction in gas VAT rate

In the Italian 2022 budget, which has now been approved, Italy has delayed a tax to be applied to both plastic and sugar until 1st January 2023.
In the budget, Italy has also stated that gas for domestic and industrial production is cut to 5% between 1 January and 31 March 2022. This continues the 5% reduced rate that was applied from October 2021 to December 2021.
With inflation a widespread concern across Europe, we can expect other European states to adopt similar measures.

02.04.22

  • Informationen zu Mehrwertsteuer-/G(S)ST-Sätzen
Further VAT-related measures in response to Covid-19

The last two years have shown the dramatic effect of the Covid-19 pandemic on the tax world. VAT-related measures as a direct result of the pandemic still continue.

Italy introduced Decree Law No 215, which states that any goods and services supplied to the government under EU law, will be exempt from VAT, if these goods and services are used to combat Covid-19.

01.04.22

  • Informationen zu Mandaten
EU Commission approval to extend B2B e-invoicing mandate until end of 2024

The derogation from Articles 218 and 232 of the VAT Directive meant Italy could continue to mandate e-invoicing until 31 December 2021. Italy has requested to apply for an extension to apply the B2B e-invoicing mandate until 2024.
On 13 December 2021, the European Commission approved the authorisation for Italy to continue to apply the B2B mandate until the end of 2024.

01.04.22

  • Informationen zu Mandaten
VAT electronic cash register reporting changes

There are new VAT obligations applicable to certain retailers in Italy from 1 January 2022. These new obligations were originally scheduled for 1 October 2021 but delayed due to the Covid-19 pandemic.

All retailers who are affected need to update their electronic registers for the transmission of daily transactions and VAT liabilities, resulting in greater visibility for tax authorities. Cash machine producers can carry out the required adjustments.

Retailers affected are:

  • All retailers subject to the 2019 internet-linked cash register transaction reporting* (see below);
  • Both residents and non-residents;
  • With a turnover of more than 400K Euros per year.

*In 2019, Italy introduced new regulations which meant certain retailers were required to transmit their daily takings to the Italian Internal Revenue Agency via the internet for goods and services sales with VAT applied. For businesses with a turnover of over 400K Euros per year, this requirement was introduced from July 2019; it was extended to other businesses on 1 January 2020.

12.06.21

  • Informationen zu Mandaten
Italy delays SDI cross-border invoice reporting to July 2022

It is very likely that Italy will delay the introduction of the mandatory e-reporting of cross-border transactions to the SDI to July 2022 (from January 1, 2022).
The delay was proposed in a very recent draft amendment to the tax law that arranges the withdrawal of the Esterometro Reporting and the transition to cross-border invoice reporting to the SDI. The amendment has been passed by the Italian Senate and is now in the hands of the Tax Chamber for final approval. This is generally seen as a formality as the amendment needs to pass into law by December 20.
Tungsten Network is investigating how the delay impacts customers that seek to go live with the cross-border invoice reporting ahead of July 2022 and we invite you to check regularly for the latest updates here.

07.04.21

  • Informationen zu Mandaten
Italy intends to extend and expand e-invoicing mandate

Italy would like to obtain a permit from the European Union to extend the obligation of electronic invoicing until the end of 2024. Furthermore, plans are being made to expand the range of subjects also to one and a half million professionals, self-employed and VAT numbers on a flat-rate basis, currently excluded.

03.31.21

  • Länder-Updates
Further extension of new SDI rules

The use of Italy’s new Fattura XML format was originally mandatory from January 1, 2021 but was delayed until end of February 21. However, Italy has now again extended for the third time the newest rules relating to SDI invoices, The date from which the usage of the Fattura XML 1.6 becomes obligatory has been moved from 28th February 2021 to June 2021.
Tungsten Network has been ready for the new XML format from the voluntary introduction in September 2020.

12.03.20

  • Informationen zu Mandaten
Vorläufiges Haushaltsgesetz 2021 treibt die Änderungen des Mandats bezüglich elektronischer Rechnungsstellung voran

Das Haushaltsgesetz 2021 (im Entwurf) beinhaltet Änderungen an den Anforderungen zur elektronischen Rechnungsstellung in Italien, die – theoretisch – ab 2022 gelten sollen:

  • Dazu gehört die Verpflichtung der Übermittlung von Transaktionen mit Steuerausländern (Entitäten, die keine Mehrwertsteuer in Italien abführen) an das Sistema di Interscambio (SdI). Dies bedeutet konkret, dass das Formular zur Meldung von Auslandsumsätzen (Esterometro) nicht mehr verwendet wird.
  • In FATTURA XML könnten dafür neue Felder und zusätzliche Prüfungen für Lieferungen mit Absichtserklärung verwendet werden.

12.03.20

  • Informationen zu Mandaten
Vorläufiges Haushaltsgesetz 2021 treibt die Änderungen des Mandats bezüglich elektronischer Rechnungsstellung voran

Das Haushaltsgesetz 2021 (im Entwurf) beinhaltet Änderungen an den Anforderungen zur elektronischen Rechnungsstellung in Italien, die – theoretisch – ab 2022 gelten sollen:

  • Dazu gehört die Verpflichtung der Übermittlung von Transaktionen mit Steuerausländern (Entitäten, die keine Mehrwertsteuer in Italien abführen) an das Sistema di Interscambio (SdI). Dies bedeutet konkret, dass das Formular zur Meldung von Auslandsumsätzen (Esterometro) nicht mehr verwendet wird.
  • In FATTURA XML könnten dafür neue Felder und zusätzliche Prüfungen für Lieferungen mit Absichtserklärung verwendet werden.

06.27.18

  • Informationen zu Mandaten
Italien verlängert Frist für elektronische B2B-Rechnungsstellung bei Kraftstofflieferungen

Die italienische Regierung hat verkündet, dass Kraftstofflieferanten ab 1. Januar 2019 wie alle anderen Unternehmen mit italienischer Umsatzsteuernummer B2B-Rechnungen elektronisch übermitteln müssen.

04.19.18

  • Länder-Updates
Die EU erteilt eine Ausnahmegenehmigung für die verpflichtende elektronische B2B-Rechnungsstellung in Italien.

Die Europäische Kommission erteilt eine Ausnahmegenehmigung der Artikel 218 und 232 der Richtlinie 2006/112/EG für Italien, da diese mit der B2B-Vorschrift in direktem Konflikt standen. Die italienische Vorschrift kann nun im Einklang mit allen EU-Gesetzen eingeführt werden.

04.19.18

  • Informationen zu Mandaten
Die EU erteilt eine Ausnahmegenehmigung für die verpflichtende elektronische B2B-Rechnungsstellung in Italien.

Die Europäische Kommission erteilt eine Ausnahmegenehmigung der Artikel 218 und 232 der Richtlinie 2006/112/EG für Italien, da diese mit der B2B-Vorschrift in direktem Konflikt standen. Die italienische Vorschrift kann nun im Einklang mit allen EU-Gesetzen eingeführt werden.

01.01.18

  • Informationen zu Mandaten
Italien schreibt elektronische B2B-Rechnungsstellung vor

Die italienische Regierung bestätigt, dass die elektronische B2B-Rechnungsstellung ab dem 1. Januar 2019 obligatorisch sein wird (in einigen Fällen, z. B. für Kraftstofflieferanten oder Subunternehmer von Geschäftspartnern öffentlicher Verwaltungsbehörden, gilt die Richtlinie ab Juli 2018).

05.31.16

  • Informationen zu Mandaten
Italien setzt die EU-Richtlinie 55 zur Mehrwertsteuer um

Die EU-Richtlinie 55 zur Mehrwertsteuer verpflichtet alle EU-Behörden dazu, elektronische Rechnungen zu empfangen oder zumindest darzulegen, wie sie dies ab dem 27. November 2018 umsetzen werden.

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