North America

Italy Permanently Bans B2C E-Invoicing for Healthcare Services

Tânia Rei
June 24, 2025

On June 4, 2025, Italy’s Council of Ministers formally approved a legislative decree that permanently bans the issuance of e-invoices through the SdI for healthcare services provided to individuals rather than being a temporary exception.

Under this provision, healthcare providers who are obliged to transmit data to the Sistema Tessera Sanitaria (Health Card System) may no longer issue e-invoices for B2C transactions via the SdI platform. This long-standing exception was originally introduced to safeguard patient privacy and is now a permanent policy.

The government cited two main justifications for the permanent ban: the need to uphold the confidentiality of sensitive health-related data, and the desire to avoid imposing additional technological burdens and compliance costs on healthcare professionals and institutions.

By codifying this rule, Italy continues to strike a balance between advancing digital tax administration and protecting personal data.

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Author

Tânia Rei

Tânia Rei is a Regulatory Counsel at Sovos, specializing in VAT compliance and global e-invoicing trends. Tânia holds a Bachelor’s degree in Law and a Master’s in Tax Law from Universidade Católica Portuguesa, and has previously worked as a VAT consultant.
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