UPDATE: Italy to extend resident B2B real-time invoice regime to include EC sales from 1 January 2022

30 November 2021

From 1 January 2022, Italy will extend its mandatory real time invoice-reporting regime used by Italian resident VAT registered businesses to include intra-community (EC) sales.

Currently, Italian resident businesses only use this regime for domestic sales to other VAT registered businesses in Italy. However, from 1 January 2022, resident Italian businesses will also be required to include their EC supplies made to VAT registered businesses in other EU countries within this regime.

The real time invoicing process requires businesses to declare their sales to the Italian tax authorities via an e-invoicing platform (Sistema di Interscambio SDI). This is instead of sending the invoices to their customers directly. The Italian tax authorities will then check these invoices and if correct, it will approve them by applying a digital stamp. It will then send the invoice directly to the customer on behalf of the Italian supplier.

The Italian authorities also confirmed that they have no plans to extend the real time invoice reporting to non-resident companies who are VAT registered in Italy.