The Italian budget law (No. 178) dated 30 December 2020 provides for certain changes to the mandatory business-to-business (B2B) electronic invoicing (“e-invoicing”) rules for transactions carried out with foreign business partners (i.e., taxpayers that are not resident or established in Italy and that do not have an Italian VAT number), effective as from 1 January 2022:
Source: Deloitte
