- EU Regulation No. 2025/517 allows member states to require electronic invoicing for domestic transactions from 2025, but only for established entities, not those merely VAT-registered without a permanent establishment.
- In Italy, electronic invoicing has been mandatory for public administration since 2014 and for all other transactions since 2019, but not for non-established VAT-registered entities.
- Italy uses a continuous transaction control (CTC) model for e-invoicing, and can continue its current system until 2035.
- From 1 July 2030, electronic invoicing will be mandatory for intra-EU B2B and reverse charge transactions, with harmonisation to EU standards.
- All Italian VAT number holders must issue standardised EU-format e-invoices within 10 days of supply, leading to reduced compliance costs and accelerated digital transformation.
Source:
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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