Deze website zal per 1 september 2018 niet meer bereikbaar zijn

EU Commission publishes proposal authorizing Italy to implement mandatory e-invoicing

By letter registered with the Commission on 27 September 2017, Italy requested authorisation to derogate from Articles 218 and 232 of the VAT Directive to be able to impose mandatory electronic invoicing.

Italy stated that the use of mandatory electronic invoicing whereby invoices are submitted by means of the SdI allows the tax administration in Italy to acquire in real time the information contained in the invoices issued and received by traders. As a result tax authorities could carry out timely and automatic consistency checks between
the amounts of VAT declared and paid.

Italy considered that the introduction of a generalised electronic invoicing obligation would be advantageous also in terms of combatting fraud and evasion, boosting efforts at digitalisation as well as in terms of simplifying tax collection.

Italy also stated that the groundwork had already been laid for the introduction of mandatory electronic invoicing on the basis of the optional use of the existing Sdi system, which would ensure a smooth transition to electronic invoicing and at the same time limit the impact of the measure on taxable persons.

The EU Commission proposes to decide that Italy is authorised to accept documents or messages only in electronic format as invoices if they are issued by taxable persons established in the Italian territory other than those taxable persons who benefit from the exemption for small enterprises

Italy is also authorised to provide that the use of electronic invoices issued by taxable persons established in the Italian territory shall not be subject to an acceptance by the recipient except where those invoices are
issued by taxable persons who benefit from the exemptions for small enterprises.

Read the full test here

 


Related posts


Comments are closed.