Expansion of scope of e-invoicing mandate

27 May 2022

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

Sign up to receive our monthly insights newsletter

Industry reports and updates, delivered

Schedule a free consultation

We’ve built the world’s largest, compliant business transaction network helping global businesses progress on their journey to world-class performance.

Start your journey today!

Get in touch