8 November 2018
The Italian tax authorities have announced an extension to the reporting deadline for the submission of electronic invoices, which will apply when they introduce the new real-time invoice-reporting requirement next year.
This extension will last until July 2019 and will allow affected businesses to submit their invoices to the tax authorities by the 15th of the month following the date of the invoice issued. This is instead of the originally planned 10 days after the transaction actually taken place.
As per our previous article, from 1 January 2019 Italy will introduce a new mandatory real-time invoice-reporting regime that will apply to all domestic business-to-business (B2B) transactions made by resident businesses in the country.
The EU member states which have already introduced this into their VAT legislation include Austria, Finland and Germany.
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