Modelo de facturación electrónica:
  • Centralised
Formato de archivo obligatorio:
  • For invoices: FatturalPA
  • For Orders: Peppol BIS
Requisitos de empresa a gobierno:
  • F0r invoices: SDI
  • For orders: NSO
Requisitos de archivado:
  • Periodo de 10 años
Firma electrónica:
  • Obligatorio

Resumen

Conocer todos los aspectos del cumplimiento fiscal global es complejo y requiere muchos recursos. Cada país tiene un conjunto estipulado de requisitos de facturación electrónica específicos y en constante evolución.

El incumplimiento, intencionado o no, puede dar lugar a importantes sanciones económicas, a la interrupción de la actividad empresarial y a daños en la reputación.

Actualizaciones

09.12.22

  • Actualizaciones de los países
New technical specifications The Revenue Agency in Italy has announced a new version of the Technical Specifications (1.7.1) for electronic e-invoicing in Italy.  These are applicable from 1st October 2022.   The Technical Specifications are regularly updated with a view to improving the e-invoicing process, as well as highlighting changes to the invoice layout, amongst other modifications.    Changes to the Technical Specifications include the introduction of a new document type (TD28), relevant for purchases from San Marino, as well as the completion of a new field for certain transactions exempt from stamp duty.    Tungsten Network is analysing the changes to ensure we are compliant with version 1.7.1 of the new technical specifications from 1st October 2022. 

08.19.22

  • Información del tipo de IVA/IBS
Extension of reduced VAT rates Inflation continues to soar across Europe, driving governments to address their fiscal operations and enact temporary VAT cuts. Considering rising inflation across the country, Italy has further extended the temporary VAT reduction on gas until 30 September 2022.

08.19.22

  • Actualizaciones de los países
Increase in stamp duty deferment threshold for e-invoices The Italian tax authorities have introduced some changes relating to the stamp duty deferment threshold for e-invoices. Semplificazioni Law Decree no. 73/2022 states that for e-invoices issued with effect from 1 January 2023, the threshold for deferment of payment of stamp duty for the first two quarters of the year will be raised from 250 Euros to 5,000 Euros. This will affect the timeframes within which stamp duty can be paid. Provided the amount related to stamp duty on electronic invoices issued in the first quarter does not exceed 5,000 Euros, it can be paid within the deadline for the payment of the second quarter liability (i.e. 30 September). If the amount relating to stamp duty on electronic invoices issued in the first and second quarters does not exceed 5,000 Euros, it may be paid by the deadline for payment of the third quarter liability (i.e. 30 November).

08.19.22

  • Información de la normativa
Extension of e-invoicing mandate scope Italy has extended the scope of taxpayers subject to mandatory e-invoicing in line with the following:
  • 1st July 2022: E-invoicing is mandatory for all businesses exceeding a turnover of 25,000 in the preceding year
  • 1st January 2024: E-invoicing is mandatory for remaining businesses.
Tungsten Network implemented the e-invoicing solution to facilitate domestic transactions in Italy via the Sistema di Interscambio (SdI) in January 2019.

08.19.22

  • Otros impuestos aplicables
Introduction of the plastic tax Multiple countries are enacting legislation with a distinctly ‘green’ agenda. More recently, this year in April 2022 we oversaw the introduction of the plastic tax in the United Kingdom. Italy is enacting similar legislation with the introduction of the plastic tax on 1st January 2023. In many respects analogous to its UK counterpart, it aims to incentivise the use of recycled plastic. The below provides a summary of the main changes:
  • The tax applies to manufactured products for single use (MASCI)
  • All plastic is included with some exceptions (including compostable plastics, recycled plastic and plastic used for medical ends)
  • As in the UK, the tax is not set as a fixed percentage but will be charged at 450 Euros per tonne of plastic
  • The tax must be reported quarterly.
Spain is also enacting similar legislation. Please refer to this month’s Spain compliance updates for further information.

05.27.22

  • Información de la normativa
Expansion of scope of e-invoicing mandate We have published extensive updates on the obligation for taxpayers to report cross-border invoices to the Sistema di Intercambio (SdI), which becomes mandatory from 1st July 2022. The Draft Law Decree PNRR 2, the National Recovery and Resilience Plan, was approved on 13 April 2022. This has expanded the scope of the taxpayers now obligated to report their cross-border invoices to the SdI from 1st July 2022. Amongst the groups now subject to the e-reporting of cross-border invoices are:
  • Taxpayers who adopt the flat rate regime
  • Amateur sports associations and third sector entities with a revenue of up to 65,000 Euros

02.04.22

  • Información de la normativa
New e-archiving obligations from January 2022 now in force

New e-archiving obligations were introduced in Italy on 1st January 2022. These new obligations relate to the training, management and storage of documents issued by the Agency for Digital Italy, as well as specific information relating to metadata. These guidelines replace previous archiving regulations on the storage of tax documents. Tungsten Network is compliant with all archiving obligations further to the introduction of these changes.

02.04.22

  • Información del tipo de IVA/IBS
2022 budget confirms delay to plastic and sugar tax and reduction in gas VAT rate

In the Italian 2022 budget, which has now been approved, Italy has delayed a tax to be applied to both plastic and sugar until 1st January 2023.
In the budget, Italy has also stated that gas for domestic and industrial production is cut to 5% between 1 January and 31 March 2022. This continues the 5% reduced rate that was applied from October 2021 to December 2021.
With inflation a widespread concern across Europe, we can expect other European states to adopt similar measures.

02.04.22

  • Información del tipo de IVA/IBS
Further VAT-related measures in response to Covid-19

The last two years have shown the dramatic effect of the Covid-19 pandemic on the tax world. VAT-related measures as a direct result of the pandemic still continue.

Italy introduced Decree Law No 215, which states that any goods and services supplied to the government under EU law, will be exempt from VAT, if these goods and services are used to combat Covid-19.

01.04.22

  • Información de la normativa
EU Commission approval to extend B2B e-invoicing mandate until end of 2024

The derogation from Articles 218 and 232 of the VAT Directive meant Italy could continue to mandate e-invoicing until 31 December 2021. Italy has requested to apply for an extension to apply the B2B e-invoicing mandate until 2024.
On 13 December 2021, the European Commission approved the authorisation for Italy to continue to apply the B2B mandate until the end of 2024.

01.04.22

  • Información de la normativa
VAT electronic cash register reporting changes

There are new VAT obligations applicable to certain retailers in Italy from 1 January 2022. These new obligations were originally scheduled for 1 October 2021 but delayed due to the Covid-19 pandemic.

All retailers who are affected need to update their electronic registers for the transmission of daily transactions and VAT liabilities, resulting in greater visibility for tax authorities. Cash machine producers can carry out the required adjustments.

Retailers affected are:

  • All retailers subject to the 2019 internet-linked cash register transaction reporting* (see below);
  • Both residents and non-residents;
  • With a turnover of more than 400K Euros per year.

*In 2019, Italy introduced new regulations which meant certain retailers were required to transmit their daily takings to the Italian Internal Revenue Agency via the internet for goods and services sales with VAT applied. For businesses with a turnover of over 400K Euros per year, this requirement was introduced from July 2019; it was extended to other businesses on 1 January 2020.

12.06.21

  • Información de la normativa
Italy delays SDI cross-border invoice reporting to July 2022

It is very likely that Italy will delay the introduction of the mandatory e-reporting of cross-border transactions to the SDI to July 2022 (from January 1, 2022).
The delay was proposed in a very recent draft amendment to the tax law that arranges the withdrawal of the Esterometro Reporting and the transition to cross-border invoice reporting to the SDI. The amendment has been passed by the Italian Senate and is now in the hands of the Tax Chamber for final approval. This is generally seen as a formality as the amendment needs to pass into law by December 20.
Tungsten Network is investigating how the delay impacts customers that seek to go live with the cross-border invoice reporting ahead of July 2022 and we invite you to check regularly for the latest updates here.

07.04.21

  • Información de la normativa
Italy intends to extend and expand e-invoicing mandate

Italy would like to obtain a permit from the European Union to extend the obligation of electronic invoicing until the end of 2024. Furthermore, plans are being made to expand the range of subjects also to one and a half million professionals, self-employed and VAT numbers on a flat-rate basis, currently excluded.

03.31.21

  • Actualizaciones de los países
Further extension of new SDI rules

The use of Italy’s new Fattura XML format was originally mandatory from January 1, 2021 but was delayed until end of February 21. However, Italy has now again extended for the third time the newest rules relating to SDI invoices, The date from which the usage of the Fattura XML 1.6 becomes obligatory has been moved from 28th February 2021 to June 2021.
Tungsten Network has been ready for the new XML format from the voluntary introduction in September 2020.

12.03.20

  • Información de la normativa
Cambios en el proyecto de Ley de Presupuestos respecto al mandato de facturación electrónica de 2022

El proyecto de Ley de presupuestos de 2021 de Italia introduce varias modificaciones en los requisitos de facturación electrónica que, en principio, entrarán en vigor en 2022:

  • La obligación de registrar las transacciones con no residentes (entidades no establecidas a efectos de IVA) en el Sistema di Interscambio (SdI). Este cambio implica que su sistema de declaración transfronteriza (Esterometro) dejará de usarse.
  • La FATTURA XML podría presentar nuevos campos y comprobaciones adicionales para suministros con declaración de intenciones.

12.03.20

  • Información de la normativa
Cambios en el proyecto de Ley de Presupuestos respecto al mandato de facturación electrónica de 2022

El proyecto de Ley de presupuestos de 2021 de Italia introduce varias modificaciones en los requisitos de facturación electrónica que, en principio, entrarán en vigor en 2022:

  • La obligación de registrar las transacciones con no residentes (entidades no establecidas a efectos de IVA) en el Sistema di Interscambio (SdI). Este cambio implica que su sistema de declaración transfronteriza (Esterometro) dejará de usarse.
  • La FATTURA XML podría presentar nuevos campos y comprobaciones adicionales para suministros con declaración de intenciones.

06.27.18

  • Información de la normativa
Italia amplía la fecha límite para proveedores de combustible para la facturación electrónica de empresa a empresa

El gobierno italiano ha anunciado que los proveedores de combustible deben comenzar a enviar facturas electrónicas de empresa a empresa antes del 1 de enero de 2019, junto con el resto de empresas con un número de CIF italiano.

04.19.18

  • Actualizaciones de los países
La UE permite derogar la regulación italiana de facturación electrónica B2B

La Comisión Europea ha permitido la derogación de los artículos 218 y 232 de la Directiva 2006/112/CE para Italia, ya que su mandato de empresa a empresa entraba en conflicto con los artículos. El mandato italiano ya puede hacerse efectivo sin contravenir ninguna ley de la UE.

04.19.18

  • Información de la normativa
La UE permite derogar la regulación italiana de facturación electrónica B2B

La Comisión Europea ha permitido la derogación de los artículos 218 y 232 de la Directiva 2006/112/CE para Italia, ya que su mandato de empresa a empresa entraba en conflicto con los artículos. El mandato italiano ya puede hacerse efectivo sin contravenir ninguna ley de la UE.

01.01.18

  • Información de la normativa
Italia impone la facturación electrónica de empresa a empresa

El gobierno italiano ha confirmado que la facturación electrónica de empresa a empresa será obligatoria a partir del 1 de enero de 2019. En determinados casos, como el de los proveedores de combustible o las subcontrataciones de empresas implicadas en trabajos conjuntos con la administración pública, este mandato entrará en vigor a partir de julio de 2018.

05.31.16

  • Información de la normativa
Italia implementa la Directiva 55 de la UE sobre el IVA

De acuerdo con la Directiva 55 de la Unión Europea (UE) sobre el IVA, todas las autoridades públicas de la UE deben recibir sus facturas de forma electrónica o, al menos, disponer de un método de actuación al respecto, antes del 27 de noviembre de 2018.

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