- X adopted a numbering system for electronic invoiceswhich avoids exposing customers and collaborators information on the total number of invoices issued.
- In particular, to ensure uniqueness and progressiveness, it has chosen to include,within the electronic invoice number, the day of issue (e.g. 20200601) followed by a partial daily code in hexadecimal format (eg 000A).
- However, as this could make it more difficult to perform an inspection – e.g. to identify unjustified intervals.
- Further, the obligation to maintain a sequential order of documents is prescribed for the registers, periodic payment of VAT and the annual VAT return.
- As such, the authorities came to the conclusion that the proposed numbering system is not in line with national and community legislation.
Source: gov.it
