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country-icon Italie

11.17.23

E-invoicing scope extension

Kofax has supported Italy’s e-invoicing domestic mandate since January 2019 and more recently, Italy’s cross-border e-reporting obligations, which became mandatory in July 2022, but which Kofax has supported since February 2022.

As with other country e-invoicing mandates, the conclusion of an e-invoicing mandate does not preclude any further e-invoicing changes that can occur after the government go-live. Government requirements and evolving needs means governments will continue effect changes after a mandate go-live, which means it is critical to monitor compliance requirements. One particularly common variable in this regard is the scope of a country’s e-invoicing regime, which is often revised to allow for phased implementation for easier mandate execution, or simply in line with modified government plans.

Italy’s e-invoicing mandate took effect four years ago, but changes are still discernible concerning their e-invoicing regime.

All remaining businesses with a turnover not exceeding 25,000 Euros per annum are included within the SdI e-invoicing obligations from 1 January 2024. Over the past two years, there has been a phased introduction for small businesses.

Kofax continues to monitor e-invoicing and e-reporting obligations in Italy. You can read more about compliance in Italy on our dedicated e-invoicing page here.

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