Italian VAT invoice requirements

The Italian VAT obligations for the format and information to be detailed on invoices follows the EU VAT Directive and its 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.


Need help with your Italian VAT compliance?



Researching Italian VAT legislation is the first step to understanding your VAT compliance needs. Avalara has a range of solutions that can help your business depending on where and how you trade. 

Latest Italian news

Italy imposes marketplace VAT fraud obligations

February 16, 2019 

Italy has proposed making marketplaces the deemed supplier and VAT principal on B2C sales below €150 by third party sellers. It will apply to consumer electronics, such as mobile phones, video games, tablets, games consols etc. It covers imports from non-EU, third countries.

Italy delays Spesometro and Esterometro


February 15, 2019

Italy has postponed the deadlines for the last 2018 Spesometro and the first 2019 Esterometro to 30 April 2019.

EU VAT and tax veto review


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.