Q: How can a commercial buyer avoid penalties if a supplier fails to issue an electronic invoice?

Under amended Article 6(8) of Legislative Decree 471/1997 , if a supplier fails to transmit an electronic invoice within statutory deadlines, the commercial purchaser must report the omission to Agenzia delle Entrate within 90 days following the expiry of the supplier's deadline. If an irregular invoice is received, the buyer must report it within 90 days of issuance. Timely, compliant reporting prevents the specific buyer-side penalty under Article 6(8), provided the statutory conditions are satisfied.

Question 1

Are flat-rate taxpayers (Regime Forfettario) required to issue electronic invoices in Italy?

Accepted Answer

Yes. Electronic invoicing is mandatory for all flat-rate taxpayers under the Regime Forfettario as of 1 January 2024, following the repeal of previous turnover exemptions by Law Decree 30 April 2022, n. 36. Flat-rate taxpayers must use SdI for invoices covered by the mandate, subject to the ordinary transaction-specific exceptions. Under Legislative Decree 29 November 2024, n. 180, flat-rate taxpayers may issue simplified electronic invoices even when transaction values exceed €400.

Question 2

Are non-resident foreign companies with an Italian VAT registration required to issue e-invoices via SdI?

Accepted Answer

No. Non-resident foreign suppliers operating in Italy merely through direct VAT registration (Article 35-ter D.P.R. 633/1972) or a fiscal representative (Article 17(2) D.P.R. 633/1972) are legally exempt from mandatory SdI issuance under Article 1(3) of Legislative Decree 127/2015. Italian purchasers apply the relevant reverse-charge or cross-border reporting procedure. TD17, TD18 or TD19 may be appropriate depending on the purchase; statutory reporting exclusions must also be considered.

Question 3

Can an Italian business send a PDF invoice instead of a FatturaPA XML document?

Accepted Answer

No, where mandatory SdI invoicing applies. A standalone PDF or paper document does not replace the electronic tax invoice required under Article 1(3) of Legislative Decree 127/2015. Invoices must be structured in FatturaPA XML syntax and cleared through SdI. For a transaction subject to mandatory SdI invoicing, a standalone PDF does not replace the structured invoice. A PDF may be supplied as a readable convenience copy.

Question 4

What are the legal requirements for digital preservation of electronic invoices in Italy?

Accepted Answer

Electronic invoices must be preserved for 10 years in accordance with Article 39 of D.P.R. 633/1972, MEF Decree 17 June 2014 (doc 14A04778), and the Code of Digital Administration (CAD). Compliant electronic preservation must ensure authenticity, integrity, immutability, readability and retrieval of the electronic invoice and relevant evidence, in line with the applicable tax rules and digital preservation standards. Storing PDF files or unstructured computer archives alone does not satisfy statutory preservation rules.

Question 5

What are the penalties for failing to issue an electronic invoice in Italy?

Accepted Answer

For relevant taxable-invoice offences committed from 1 September 2024, Article 6(1) and (4) of Legislative Decree 471/1997, as amended by Legislative Decree 14 June 2024, n. 87, provide a 70% VAT-based penalty with a minimum of €300 per operation. If the breach does not alter correct periodic VAT liquidations, a fixed penalty of €250 to €2,000 applies.

Question 6

How can a commercial buyer avoid penalties if a supplier fails to issue an electronic invoice?

Accepted Answer

Under amended Article 6(8) of Legislative Decree 471/1997, if a supplier fails to transmit an electronic invoice within statutory deadlines, the commercial purchaser must report the omission to Agenzia delle Entrate within 90 days following the expiry of the supplier's deadline. If an irregular invoice is received, the buyer must report it within 90 days of issuance. Timely, compliant reporting prevents the specific buyer-side penalty under Article 6(8), provided the statutory conditions are satisfied.

Question 7

How does the EU VAT in the Digital Age (ViDA) reform affect Italy's e-invoicing clearance system?

Accepted Answer

Council Directive (EU) 2025/516 (ViDA), adopted on 11 March 2025, mandates intra-Community digital reporting from 1 July 2030. Article 6(5) provides a 1 January 2035 application deadline for specified domestic requirements where the Member State meets the directive's pre-existing-system conditions. Italy's derogation is authorised by Decision (EU) 2018/593, as amended by Decision (EU) 2024/3150, with the stated expiry of 31 December 2027. The form and timing of later domestic adaptations must be assessed under enacted EU and Italian law.

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E-Rechnungsanforderungen in Italien

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