Digital reporting requirements

Obligatory

Authority

Platform

Format

Storage time

Reporting and processes

Upcoming legislative changes

Links of Interest and documents

Digital reporting requirements

Centralized

Obligatory

B2G, B2B & B2C: mandatory

Authority

Agenzia delle Entrate

Platform

The Italian government offers the Exchange System (Sistema di Interscambio) for eInvoicing processing.

Format

The European standard on eInvoicing is fully implemented with the usage of FatturaPA (national XML standard):

For invoices: FatturaPA

For orders: Peppol BIS

Storage time

10 years

Reporting and processes

This country does not require reporting.

Upcoming legislative changes

For the time being, no legislative changes are foreseen

Links of Interest and documents

https://www.agenziaentrate.gov.it/portale/

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