UPDATE: Italy to introduce B2B real-time invoice reporting from 1 January 2019

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.

LATEST NEWS

Welcome to our new VAT Compliance Director, Amar...

We are pleased to announce the appointment of Amar Kanabar as VAT Compliance Director, strengthening our commitment to invest in global compliance capabilities...

SEE MORE
VAT news
LATEST NEWS

Belgium introduces three-month tolerance period for...

Belgium’s mandatory business‑to‑business e‑invoicing regime came into effect on 1 January 2026, with the authorities granting a three‑month...

SEE MORE
VAT news
LATEST NEWS

France provides list of authorised agents for...

France’s central public finance authority (DGFiP) has published a list of approved e‑invoicing platform agents that French businesses may appoint ahead of...

SEE MORE
VAT news

Gated Content

The following email providers are not accepted: gmail, hotmail, yahoo. Please use proper company email.