The Italian government has officially expanded its e-invoicing mandate, by means of the Law-Decree for the implementation of the National Recovery and Resilience Plan – PNRR-2 (Decreto-Legge de 30 aprile 2022, n. 36), published in the Official Gazette (Gazzetta Ufficiale) on 30 April 2022.
Among the many measures brought forth by the Decree, article 18 establishes that from 1 July 2022, electronic invoicing will become mandatory for taxpayers who apply the flat-rate VAT regime (regime forfettario), as well as amateur sports associations and third sector entities with revenue up to EUR 65,000. Additionally, from 1 January 2024, microenterprises with revenue or fees up to EUR 25,000 per year will also be required to issue and clear e-invoices with the SDI. These groups of taxpayers have been exempted from the obligation so far.
For more information, read our latest blog on this topic.
