Modèle de facturation électronique :
  • Centralised
Format de fichier obligatoire :
  • For invoices: FatturalPA
  • For Orders: Peppol BIS
Obligations B2G :
  • F0r invoices: SDI
  • For orders: NSO
Exigences en matière d’archivage 
  • Période de 10 ans
Signature électronique :
  • Obligatoire

Récapitulatif

La gestion du panorama mondial de la conformité fiscale est complexe et gourmande en ressources. En matière de facturation électronique, chaque pays dispose d’un ensemble d’exigences spécifique et en constante évolution.

La non-conformité, intentionnelle ou non, peut entraîner des pénalités financières considérables, une perturbation des activités et un impact sur la réputation.

Mises à jour

09.12.22

  • Mises à jour des pays
New technical specifications The Revenue Agency in Italy has announced a new version of the Technical Specifications (1.7.1) for electronic e-invoicing in Italy.  These are applicable from 1st October 2022.   The Technical Specifications are regularly updated with a view to improving the e-invoicing process, as well as highlighting changes to the invoice layout, amongst other modifications.    Changes to the Technical Specifications include the introduction of a new document type (TD28), relevant for purchases from San Marino, as well as the completion of a new field for certain transactions exempt from stamp duty.    Tungsten Network is analysing the changes to ensure we are compliant with version 1.7.1 of the new technical specifications from 1st October 2022. 

08.19.22

  • Informations sur le taux de TVA/G(S)ST
Extension of reduced VAT rates Inflation continues to soar across Europe, driving governments to address their fiscal operations and enact temporary VAT cuts. Considering rising inflation across the country, Italy has further extended the temporary VAT reduction on gas until 30 September 2022.

08.19.22

  • Mises à jour des pays
Increase in stamp duty deferment threshold for e-invoices The Italian tax authorities have introduced some changes relating to the stamp duty deferment threshold for e-invoices. Semplificazioni Law Decree no. 73/2022 states that for e-invoices issued with effect from 1 January 2023, the threshold for deferment of payment of stamp duty for the first two quarters of the year will be raised from 250 Euros to 5,000 Euros. This will affect the timeframes within which stamp duty can be paid. Provided the amount related to stamp duty on electronic invoices issued in the first quarter does not exceed 5,000 Euros, it can be paid within the deadline for the payment of the second quarter liability (i.e. 30 September). If the amount relating to stamp duty on electronic invoices issued in the first and second quarters does not exceed 5,000 Euros, it may be paid by the deadline for payment of the third quarter liability (i.e. 30 November).

08.19.22

  • Informations sur le mandat fiscal
Extension of e-invoicing mandate scope Italy has extended the scope of taxpayers subject to mandatory e-invoicing in line with the following:
  • 1st July 2022: E-invoicing is mandatory for all businesses exceeding a turnover of 25,000 in the preceding year
  • 1st January 2024: E-invoicing is mandatory for remaining businesses.
Tungsten Network implemented the e-invoicing solution to facilitate domestic transactions in Italy via the Sistema di Interscambio (SdI) in January 2019.

08.19.22

  • Autres taxes applicables
Introduction of the plastic tax Multiple countries are enacting legislation with a distinctly ‘green’ agenda. More recently, this year in April 2022 we oversaw the introduction of the plastic tax in the United Kingdom. Italy is enacting similar legislation with the introduction of the plastic tax on 1st January 2023. In many respects analogous to its UK counterpart, it aims to incentivise the use of recycled plastic. The below provides a summary of the main changes:
  • The tax applies to manufactured products for single use (MASCI)
  • All plastic is included with some exceptions (including compostable plastics, recycled plastic and plastic used for medical ends)
  • As in the UK, the tax is not set as a fixed percentage but will be charged at 450 Euros per tonne of plastic
  • The tax must be reported quarterly.
Spain is also enacting similar legislation. Please refer to this month’s Spain compliance updates for further information.

05.27.22

  • Informations sur le mandat fiscal
Expansion of scope of e-invoicing mandate 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

02.04.22

  • Informations sur le mandat fiscal
New e-archiving obligations from January 2022 now in force

New e-archiving obligations were introduced in Italy on 1st January 2022. These new obligations relate to the training, management and storage of documents issued by the Agency for Digital Italy, as well as specific information relating to metadata. These guidelines replace previous archiving regulations on the storage of tax documents. Tungsten Network is compliant with all archiving obligations further to the introduction of these changes.

02.04.22

  • Informations sur le taux de TVA/G(S)ST
2022 budget confirms delay to plastic and sugar tax and reduction in gas VAT rate

In the Italian 2022 budget, which has now been approved, Italy has delayed a tax to be applied to both plastic and sugar until 1st January 2023.
In the budget, Italy has also stated that gas for domestic and industrial production is cut to 5% between 1 January and 31 March 2022. This continues the 5% reduced rate that was applied from October 2021 to December 2021.
With inflation a widespread concern across Europe, we can expect other European states to adopt similar measures.

02.04.22

  • Informations sur le taux de TVA/G(S)ST
Further VAT-related measures in response to Covid-19

The last two years have shown the dramatic effect of the Covid-19 pandemic on the tax world. VAT-related measures as a direct result of the pandemic still continue.

Italy introduced Decree Law No 215, which states that any goods and services supplied to the government under EU law, will be exempt from VAT, if these goods and services are used to combat Covid-19.

01.04.22

  • Informations sur le mandat fiscal
EU Commission approval to extend B2B e-invoicing mandate until end of 2024

The derogation from Articles 218 and 232 of the VAT Directive meant Italy could continue to mandate e-invoicing until 31 December 2021. Italy has requested to apply for an extension to apply the B2B e-invoicing mandate until 2024.
On 13 December 2021, the European Commission approved the authorisation for Italy to continue to apply the B2B mandate until the end of 2024.

01.04.22

  • Informations sur le mandat fiscal
VAT electronic cash register reporting changes

There are new VAT obligations applicable to certain retailers in Italy from 1 January 2022. These new obligations were originally scheduled for 1 October 2021 but delayed due to the Covid-19 pandemic.

All retailers who are affected need to update their electronic registers for the transmission of daily transactions and VAT liabilities, resulting in greater visibility for tax authorities. Cash machine producers can carry out the required adjustments.

Retailers affected are:

  • All retailers subject to the 2019 internet-linked cash register transaction reporting* (see below);
  • Both residents and non-residents;
  • With a turnover of more than 400K Euros per year.

*In 2019, Italy introduced new regulations which meant certain retailers were required to transmit their daily takings to the Italian Internal Revenue Agency via the internet for goods and services sales with VAT applied. For businesses with a turnover of over 400K Euros per year, this requirement was introduced from July 2019; it was extended to other businesses on 1 January 2020.

12.06.21

  • Informations sur le mandat fiscal
Italy delays SDI cross-border invoice reporting to July 2022

It is very likely that Italy will delay the introduction of the mandatory e-reporting of cross-border transactions to the SDI to July 2022 (from January 1, 2022).
The delay was proposed in a very recent draft amendment to the tax law that arranges the withdrawal of the Esterometro Reporting and the transition to cross-border invoice reporting to the SDI. The amendment has been passed by the Italian Senate and is now in the hands of the Tax Chamber for final approval. This is generally seen as a formality as the amendment needs to pass into law by December 20.
Tungsten Network is investigating how the delay impacts customers that seek to go live with the cross-border invoice reporting ahead of July 2022 and we invite you to check regularly for the latest updates here.

07.04.21

  • Informations sur le mandat fiscal
Italy intends to extend and expand e-invoicing mandate

Italy would like to obtain a permit from the European Union to extend the obligation of electronic invoicing until the end of 2024. Furthermore, plans are being made to expand the range of subjects also to one and a half million professionals, self-employed and VAT numbers on a flat-rate basis, currently excluded.

03.31.21

  • Mises à jour des pays
Further extension of new SDI rules

The use of Italy’s new Fattura XML format was originally mandatory from January 1, 2021 but was delayed until end of February 21. However, Italy has now again extended for the third time the newest rules relating to SDI invoices, The date from which the usage of the Fattura XML 1.6 becomes obligatory has been moved from 28th February 2021 to June 2021.
Tungsten Network has been ready for the new XML format from the voluntary introduction in September 2020.

12.03.20

  • Informations sur le mandat fiscal
Le projet de loi sur le budget de 2021 modifie le déploiement de la facturation électronique à compter de 2022

Le projet de loi budgétaire 2021 comptera des modifications aux exigences italiennes en matière de facturation électronique, qui entreront en vigueur à partir de 2022 (en principe) : 

  • Obligation de communiquer au Sistema di Interscambio (SdI) les transactions avec les non-résidents (entités non établies au titre de la TVA). Cela signifie de fait que les déclarations transfrontalières (Esterometro) ne seront plus utilisées.
  • Le XML FATTURA pourrait comprendre de nouveaux champs et des contrôles supplémentaires pour les fournitures avec une déclaration d'intention.

12.03.20

  • Informations sur le mandat fiscal
Le projet de loi sur le budget de 2021 modifie le déploiement de la facturation électronique à compter de 2022

Le projet de loi budgétaire 2021 comptera des modifications aux exigences italiennes en matière de facturation électronique, qui entreront en vigueur à partir de 2022 (en principe) : 

  • Obligation de communiquer au Sistema di Interscambio (SdI) les transactions avec les non-résidents (entités non établies au titre de la TVA). Cela signifie de fait que les déclarations transfrontalières (Esterometro) ne seront plus utilisées.
  • Le XML FATTURA pourrait comprendre de nouveaux champs et des contrôles supplémentaires pour les fournitures avec une déclaration d'intention.

06.27.18

  • Informations sur le mandat fiscal
L'Italie étend l'échéance de facturation B2B pour les fournisseurs de carburant

Le gouvernement italien a annoncé que les fournisseurs de carburant devaient commencer à envoyer les factures B2B d'ici le 1er janvier 2019, comme toutes les autres entreprises dotées d'un numéro de TVA italien.

04.19.18

  • Mises à jour des pays
L’UE accorde une dérogation à l’Italie pour le déploiement de la facturation électronique B2B

La Commission européenne a autorisé une dérogation aux articles 218 et 232 de la Directive 2006/112/EC pour l’Italie, en raison du conflit direct de ces dispositions avec le déploiement de la facturation B2B dans ce pays. Le déploiement en Italie est désormais possible sans enfreindre les lois de l'UE.

04.19.18

  • Informations sur le mandat fiscal
L’UE accorde une dérogation à l’Italie pour le déploiement de la facturation électronique B2B

La Commission européenne a autorisé une dérogation aux articles 218 et 232 de la Directive 2006/112/EC pour l’Italie, en raison du conflit direct de ces dispositions avec le déploiement de la facturation B2B dans ce pays. Le déploiement en Italie est désormais possible sans enfreindre les lois de l'UE.

01.01.18

  • Informations sur le mandat fiscal
L’Italie rend obligatoire la facturation électronique B2B

Le gouvernement italien a confirmé que la facturation électronique B2B deviendra obligatoire le 1er janvier 2019 (dans certains cas, tels que pour les fournisseurs de carburant ou les sous-traitants employés par des entreprises travaillant avec des administrations publiques, ce mandat s'appliquera dès juillet 2018).

05.31.16

  • Informations sur le mandat fiscal
L’Italie met en œuvre l’article 55 de la directive TVA européenne

L’article 55 de la directive TVA de l’Union européenne (UE) oblige tous les pouvoirs publics européens à recevoir leurs factures électroniquement, ou à avoir identifié un processus qui permettra le traitement de ces factures, d’ici le 27 novembre 2018.

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