After the expiration of the former authorisation on 31 December 2021, Italy has been authorised until 31 December 2024 to accept e-invoices via SDI only if they are issued by taxable persons established in Italy (Council implementing Decision (EU) 2021/2251 of 13 December 2021).
As already known, since 2019 Italy has implemented a peculiar procedure according to which taxpayers resident or established in Italy are required to issue electronic invoices in a specific XML format to be transmitted via SDI (i.e. the exchange data system managed by the Italian Tax Authorities).
Source WTS
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