Extension of the electronic invoice obligation to taxpayers under the flat tax regulations from 1 July 2022, until 2024. From 1 January 2022 until 30 June 2022, there will be advanced penalties for missing electronic payments. This means that, from 1 July 2022, taxpayers are obliged to comply with the Italian e-invoicing mandate. In addition to flat-rate taxpayers, the obligation of electronic invoicing also begins for amateur sports associations and third-sector entities with income from commercial activities of up to EUR 65,000. This new regulations are available to taxpayers who fulfil certain requirements, thus receiving a reduced flat-rate VAT regime of 15%, reduced to 5% for the first five years. In the past, taxpayers were exempt from the obligation to issue e-invoices using SDI, according to Legislative Decree 127 of 5 August 2015.
Source Comarch
