From 1 July 2022, the below groups will have an obligation to use e-invoices:
- Amateur sports associations and third sector entities with revenue up to EUR 65,000; and
- Flat-rate tax regime taxpayers (regime forfettario).
From 2024, enterprises with annual fees or annual revenues up to EUR 25,000 will need to clear and issue e-invoices with the SDI.
Source Taxbackinternational
