Italy receives derogation for e-invoicing until 2027

• The European Union Council has extended Italy’s mandatory electronic invoicing system until December 31, 2027, as per the Council Implementation Decision 2024/3150 published on December 19, 2024.
• This extension will remain in effect unless a new EU-wide electronic invoicing system is adopted under Article 113 of the Treaty on the Functioning of the European Union (TFEU).
• Article 113 of the TFEU allows the EU Council to harmonize legislation related to indirect taxation, ensuring the proper functioning of the internal market and preventing competition distortion among Member States.

Source Pagero

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