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Italian legislation: incentives to promote B2B e-invoicing adoption

Italian legislation: incentives to promote B2B e-invoicing adoption

Just like Portugal (with their fancy car lottery), Italy  decided to promote the use of B2B e-invoicing adoption by using incentives. However the fact that the Italian government created a legislative decree for this instance, is remarkable and new. At least as far as we know it.

Edicom reported that the Italian Council of Ministers has approved a legislative decree to promote the use of e-invoicing in the private sphere. As of March 31, all Public Sector agencies and their suppliers must use e-invoices (the so-called FatturaPA) in their trading relations.

However, this B2G obligation does not automatically affect any B2B transactions. In Europe, B2B e-invoicing is governed Directive 2010/45/EU, which does not allow for mandatory e-invoicing in the Member States, hindering the widespread adoption of B2B.

Hence the Italian government thought of ways to promote the adoption and widespread use of e-invoicing. And they’ve come up with the elegant approach to use incentives, instead of penalties to promote the use of e-invoicing.

In essence, those who decide to stop using paper will benefit from simplified administration and accounting requirements, with the exemption, for example, from the need to submit the spesometro (yearly list) and “blacklist” declaration. There will also be improvements in issues regarding VAT returns, which the Administration must implement within less than three months.

It is however a voluntary billing regime, which will be up and running as of 1 January 2017. After this date, taxpayers will be able to notify the Tax Authority of all invoices issued and received.



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