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 a fiscal representative in Italy?
Non-EU businesses selling in Italy will need to appoint a fiscal representative alongside completing VAT registration and returns.
Fiscal representatives are responsible for the accurate VAT submissions of their non-EU clients.
Avalara offers a Fiscal Representative Service as part of its international VAT and GST Registration and Returns Service.
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.
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