B2B e-invoicing in Italy will be mandatory from 2018 -2019

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B2B e-invoicing in Italy will be mandatory from 2018 -2019

News on B2B e-invoicing in Italy! The regulation Disegno di Legge di Bilancio 2018 foresees e-invoicing between business partners mandatory from 2018.

Documents digitalization in Italy, but also in all Europe, is an irreversible and necessary process for many reasons:

  • Need to fight against tax fraud;
  • Need of more administrative flexibility;
  • Need of reduce bureaucracy complexity in order – to – pay cycle.

Italian government introduced mandatory B2G e-invoicing in 2014 for suppliers to public administrations and government offices and in January 2017 introduced the facultative B2B transactions.

Legislator has decided now to make B2B e-invoicing mandatory since July 2018. Two important deadlines have to be put in agenda:

  • 1 July 2018   B2B e-invoicing will become mandatory for companies engaged in petrol sales and for sub-contractors to suppliers in public procurement
  • 1 January 2019 B2B e-invoicing will become mandatory for all companies (B2B)

For now, the new regulation affects only business partners registered in Italy, which means that all cross-border transactions are excluded.

To avoid any possible inconvenient for private companies, legislator has simplify several important issues as invoice format that is the same used for B2G e-invoicing. Invoices have to be issued in XML 1.2 format and transferred through Sistema di Interscambio to Agenzia delle Entrate (Italian Tax Authority) to reach the final Business Partner involved.

Italian government has offered multiple tax benefits to companies as the exemption from Intrastat reporting and priority for VAT repayments and two years of check terms reduction on private companies that guarantee  payments (done and received) tracking for business transactions exceeding 500,00 €.

Following an example of B2B e-invoicing process in Italy:


TESISQUARE®, AGID (Digital Italian Agency) accredited, proposes himself as intermediate service provider to simplify business transactions between partners, converting invoices format (private/standard) in XML 1.2 format chosen by Agenzia delle Entrate (Italian Tax Authority).

For more information, please contact: e-invoicing@service.tesisquare.com


Valeria Zagato
Account and Marketing Analyst