Italian VAT invoice requirements
Date of issuance and storage of Italian invoices
Italian VAT invoices must be issued on the date of the supply for goods, and up to 15 days following the month end of any supply. Invoices must be kept until the end of the fourth year of the year following the supply. Italy, like all EU states, allows for the use of electronic invoices under certain conditions.
Italian invoice requirements
Invoices must contain at least the following basic information:
- Issue date
- A unique invoice number
- VAT number of the supplier
- Fiscal representative details of the supplier if appropriate
- Full address of the supplier and customer
- Full description of the goods or services provided
- Details of quantities of goods, if applicable
- A date of the supply if different from the invoice date
- The net, taxable value of the supply
- The VAT rate(s) applied, and the amount of VAT broken out by rate
- A reference to the applicable law where VAT is not charged
- The gross, total amount of the invoice
A simplified invoice may be provided instead for transactions below €100.
Latest Italian news
January 25, 2019
The European Commission (EC) has proposed switching from unanimous to majority voting on EU VAT and other tax policies. The aim is to progress fiscal reforms which face immovable opposition from just a limited number of member states.
January 18, 2019
Italy has confirmed details of its new VAT filing, the Esterometro. The Esterometro reports cross-border VAT transactions not recorded within the extended live invoice reporting system, Sistema di Interscambio (SdI).
January 09, 2019
The EU VAT Directive has been updated from 1 January 2019 to introduce a voluntary generalised reverse charge measure on domestic transactions in member states.
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