What we know about changes in Italy per Jan 1, 2022 – Archiving Electronic documents

Status September 29, 2021

• Entry into force Jan 1, 2022
• Reference to law: New Italian Budget Law no. 178/2020 requires cross-border invoices to be reported to SdI in FatturaPA XML standard, as of 1^st January 2022
• What changes
  • A new set of structured, mandatory metadata (an XML file with its own schema) is being introduced, which impacts both the data needed to create an e-invoice and the metadata that needs to be stored with the e-invoices.
  • The pre-defined structure for maintaining the metadata can be found inSection 2 of Appendix 5 of the new Italian legislation (the XML schema is presented in Section 2.1).

Sources

• Seeburger
• Seeburger – New E-Reporting rules coming into force in January 2022
• Sovos