1. INTRODUCTION
Starting from January 1st 2013 new rules have been enforced for
the invoicing procedure. With this monograph we'd like to
analyse the main news (comparing them with former rules) and we
grab the occasion to make a summary of the entire invoicing
process. Probably some additional details will be provided when
official clarifications will be issued by relevant authorities.
We'd like to remind that some information (such as the
essential elements to be included in the invoice) are relevant for
all businesses, while others will be relevant just for some of them
(i.e. for what concerns exchanges with foreign clients).
2. INVOICE'S NEW CONTENTS AND ITEMS
The new rules affect article 21 of the Italian Republic
Presidential Decree nr. 633/1972 (know also as VAT General Law) and
in particular the essential items that have to be included
in every invoice. Exchanges made in a single day toward
the same customer, can be summarised in a single invoice.
