Electronic invoice obligation also for non-EU transactions in Italy
From January 1, 2022, the obligation of electronic invoicing will also come into force for transactions carried out by Italian taxpayer to and from non-EU subjects.
In the case of purchases from non-EU subjects, the Italian taxpayer must issue an electronic self-invoice, which certifies the integration of the VAT through the “reverse charge” mechanism (if applicable based on the service and location of the foreign subject).
In the case of sales or provision of services to non-EU subjects, the Italian taxpayer must issue an electronic invoice for the Italian Tax Agency and a pdf or paper copy for the foreign customer. The issuance of the electronic invoice will replace the quarterly communication of cross-border transactions (esterometer).
Sanctions ranging from 250 to 2,000 euros are applied for failure to send the electronic invoice for non-EU transactions to the Italian Tax Agency:
by the 15th day of the following month for purchases (passive invoices)
within the 12th day from the date of the service or other deadline established by specific provisions for sales (active invoices).
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