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Italy implements 2nd EU VAT Directive on Invoicing


Italy implements 2nd EU VAT Directive on Invoicing

Italy has announced plans to conform with the 2nd EU VAT Directive on invoices, including:

Use of Electronic Invoices

The new Italian VAT law gives detailed compliance requirements for the use, issuance, authenticity and control of e-invoices.

Simplified VAT invoices

Italy is to permit the use of simplified invoices, with reduced information requirements, for amounts below €100.  This applies only to local supplies, and precludes intra-community supplies.

Intra-community VAT invoices

Invoices for intra-community supplies must be issued within 15 days after the reporting period end.

Time of supply on intra-community supplies

The tax point for intra-community supplies will be at the time when the transportation of the goods from the EU commences.


VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He is part of the European leadership team which this year won International Tax Review's Tax Technology Firm of the Year. Richard qualified as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.