The Italian tax authority delays the introduction of the new FatturaPA

Gabriel Pezzato
April 20, 2020

According to the ruling 166579/2020, from 20 April 2020, the version 1.6 of the technical specifications of the FatturaPA introduced by ruling 99922/2020 is now applicable as of 1 October 2020 on a voluntary basis and will be mandatory starting on 1 January 2021. Taxable persons may use the schema attached to version 1.5 of the technical specifications until 31 December 2020. The previous deadline, set to 4 May for the voluntary implementation and effectively enforced on 1 October, was postponed as a consequence of the COVID-19 pandemic.

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Author

Gabriel Pezzato

Gabriel Pezzato is a Regulatory Counsel at Sovos. Based in Stockholm and originally from Brazil, Gabriel’s background is in tax, corporate and administrative law. Gabriel earned a Law degree and a specialization degree in Tax Law in his home country and has a master’s degree in International and European Tax Law from Uppsala University (Sweden).
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