12.03.20
Draft 2021 Budget Law drives changes to the e-invoicing mandate from 2022
The (draft) 2021 Budget Law will introduce changes to the Italian e-invoicing requirements, which will -in principle- come into effect from 2022:
- Obligation to transmit transactions with non-residents (entities not established for VAT) to the Sistema di Interscambio (SdI). This in fact means that they cross-border reporting (Esterometro) will no longer be in use.
- The FATTURA XML may see new fields and additional checks for supplies with declaration of intent.
Tungsten Network can ensure Italian taxpayers remain compliant, now and in the future.
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