ARTICLE · 15 SEPTEMBER 2015

Taxpayers Benefit From Italy's New e-Invoicing System

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Italian lawmakers created a legislative decree and are employing incentives rather than penalties to encourage more taxpayers to adopt electronic invoicing.

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Patryk Karczewski

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Italian lawmakers created a legislative decree and are employing incentives rather than penalties to encourage more taxpayers to adopt electronic invoicing.

Following in the footsteps of Portugal, Italy has taken the incentive approach to increasing the use of B2B e-invoicing to simplify administration and accounting, and reduce the reliance on paper documents.

Italy's legislative decree no. 127 gazetted on 18 August 2015 came into force on 2 September. A raft of measures will now be implemented to encourage the use of e-invoicing, including a free, Revenue Agency-provided system for the creation and use of e-invoices by VAT-registered businesses. This system is to be rolled out by 1 July 2016.

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