The Draft-law Decree PNRR 2, the National Recovery and Resilience Plan, approved by the Council of Ministers on 13 April 2022, is bringing a new group of taxpayers into the scope of the Italian e-invoicing obligation, starting 1 July 2022:
· Taxpayers who adopt the flat-rate tax regime (regime forfettario)
· Amateur sports associations and third sector entities with revenue up to EUR 65,000
The mandate also states that microenterprises with revenues or fees up to 25,000 euros per year will be required to issue and clear e-invoices with the SDI starting in 2024.
The draft-decree established a short transitional period, from 1 July 2022 until 30 September 2022, during which these taxpayers may issue e-invoices within the following month from when the transaction was carried out, without the application of any penalties, after which they will become subject to the general 12-day e-invoice issuance rule.
Once the official text of the decree is published the change will become formally binding. For further information, please read our latest blog post on this topic.