Update: | Compliance Alert - More taxpayers included in the scope of the e-invoicing regime |
Date: | 2022-04-27 |
The Italian tax administration has announced a new range of taxpayers required to start complying with the nationwide e-invoicing mandate.
As of 1 July 2022, issuing e-invoices will be mandatory for taxpayers inside the flat-rate regime, amateur sports associations and third sector entities with annual revenues up to EUR 65 000.
Besides this new category of taxpayers, more groups will be added in the future to comply with the mandate.
The remaining entities with revenues up to EUR 25 000 are expected to join the e-invoicing regime starting 1 January 2024.