Expansion of scope of e-invoicing mandate

27 May 2022

Italy

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 1^st 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 1^st 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