Who is required to use Electronic Invoicing?

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suchona.kani.z
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Joined: Sat Dec 21, 2024 5:59 am

Who is required to use Electronic Invoicing?

Post by suchona.kani.z »

Obviously, the SDI also manages all other invoicing documents (credit notes, deferred invoices, etc.) according to the rules already seen above.

In principle, all entities that carry out a continuous economic activity (and therefore have a VAT number) who are resident or regularly established in Italy are required to use electronic invoicing. This invoicing concerns both B2B and B2C sales.

However, some types of subjects must be excluded from this general line, based on the activity carried out or its nature.

Therefore, all those subjects who are excluded from the obligation of electronic invoicing are:

they carry out a continuous economic activity but do not have a permanent establishment in Italy
they issue invoices for health services via the TS (Health Card) system, and in netherlands email list any case only for invoices relating to such operations
are subject to particular preferential regimes (such as, for example, those who carry out small agricultural entrepreneur activities or have a travel agency subject to the special VAT regime)
Furthermore, there are a whole series of operations that are not subject to invoicing at all, regardless of the obligation of electronic invoicing, and that is:

“single-phase” operations, i.e. with VAT paid at source by the supplier, as in the case of publishing, tobacco, etc.
retail sales operations to the final consumer (B2C). In these cases there is no obligation to issue an invoice, unless the customer, at the time of the agreement, explicitly requests the issuance of an invoice (which will only contain the tax code, since there will be no VAT number). B2C Operations must be accounted for and certified by issuing electronic receipts (physical commerce) or by specifically recording the revenues in the receipts register (electronic, distance or vending commerce).
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