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Proposal to Extend Italy’s Mandatory E-Invoicing Authorization until 2025 without Reporting Requirement

  • The European Commission adopted a proposal for Italy to extend its mandatory electronic invoicing system under specific VAT provisions
  • The proposal involves Council Implementing Decision No. COM/2024/447
  • Italy’s special measure deviates from EU Directive 2006/112/EC on VAT to simplify collection procedures and prevent evasion
  • Key aspects include extending the authorization until December 31, 2025 or the adoption of an EU directive allowing electronic invoicing
  • Italy can apply for the extension without submitting a report

Source: globalvatcompliance.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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