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Italy raises simplified invoice threshold


Italy has increased the threshold for the issuance of simplified VAT invoices from €100 to €400 per transaction.  Simplified invoices may still only be used for domestic transactions.

Italian simplified invoices must include:

  • Unique VAT number
  • Date of the invoice
  • Vendor’s VAT number
  • Customer’s VAT number (B2B)
  • Name and addresses of vendor and customer
  • Description of goods / services
  • Price, including sufficient information to verify the VAT calculation

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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.
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