The Draft-law Decree PNRR 2, the National Recovery and Resilience Plan, approved by the Council of Ministers on 13 April 2022, is bringing a new group of taxpayers into the scope of the Italian e-invoicing obligation, starting 1 July 2022:
· Taxpayers who adopt the flat-rate tax regime (regime forfettario)
· Amateur sports associations and third sector entities with revenue up to EUR 65,000
Source: SOVOS
