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
December 12, 2018
On 12 December, the European Commission published details of a new rule which would make large online marketplaces responsible for calculating, collecting and remitting VAT on certain B2C cross-border transactions below €150. Where goods are imported by an EU or non-EU merchant, and then sold via a marketplace in another EU country..
November 27, 2018
Italian Senators last week rejected two applications to delay the January 2019 introduction of SdI electronic invoice reporting for B2B and B2C transactions...
November 23, 2018
The Italian tax office has provided further guidance on the 1 January 2019 extension of the Sistema di Interscambio (SdI) e-invoice reporting to B2C and B2B transactions...
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