A new group of taxpayers will be brought into the scope of e-invoicing in Italy

June 9, 2022by TPA Global0

5 sentences summary: The Draft-law Decree PNRR 2, the National Recovery and Resilience Plan, approved by the Council of Ministers on April 13, 2022, bringing a new group of taxpayers into the scope of the Italian e-invoicing obligation. 

 The following groups will be required to use e-invoices as of July 1, 2022: 

  •  Amateur sports organizations and non-profit organizations with annual revenues of up to EUR 65,000; and 
  • Taxpayers in a flat-rate tax regime (regime forfettario). 

 From 2024, businesses with annual fees or revenues of up to EUR 25,000 will be required to use the SDI to clear and issue e-invoices. 

From July 1, 2022, to September 30, 2022, taxpayers will be able to issue e-invoices within one month of the transaction. 

During this time, there will be no penalties, but taxpayers must follow the general 12-day e-invoice issuance rule.  

Once the official text of the decree is published, the change will become legally binding. 

Effective date: 1 July 2022 


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