The files of the electronic invoices transmitted through the Italian Tax Authorities (ITA) SdI system (sistema di interscambio) are stored until December 31 of the eighth year following the year of submission of the corresponding VAT return. As a consequence, the entire content of the electronic invoices will remain available, including, in particular, the nature, quality and quantity of the goods or services supplied. In addition, both the tax police and ITA may use such information for tax risk analysis and monitoring activities, as well as for possible inspections and other actions aimed at combatting violations in the field of taxation. Under article 15 of the converted Law Decree, the prohibition to issue electronic invoices through the ITA SdI system for qualifying healthcare professionals or entities. Also, the following pre-filled forms and documents will be made available online by ITA to taxable persons established in Italy: sales and purchases VAT ledgers and quarterly VAT calculations.
Effective date: During 2019 – 2020