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From June 30, 2022 obligation of electronic invoicing and payment for Italian professionals

The Law Decree of April 30, 2022 n. 36 published in the Official Gazette introduces a series of measures with the aim of combating tax evasion.

Among these, there is the extension of the obligation of electronic invoicing:

  • from July 1, 2022 to all professionals (even in flat-rate regime) who in the previous year have achieved revenues or received remuneration exceeding 25 thousand euros.

  • from 1 January 2024, the obligation will be extended to all professionals without exemptions.

In addition, the decree anticipates the obligation to have a POS device and accept electronic payments to June 30, 2022. Failing this, a penalty of € 30 is envisaged, increased by 4% of the value of the refused transaction.

Finally, the aforementioned decree introduces various tax credits:

  • on commissions relating to payments with POS device (from July 1, 2022 equal to 30% for businesses and professionals with revenues and fees relating to the previous year for an amount up to 400,000 euros)

  • for the purchase, rental or use of POS device connected to cash registers (for a maximum amount of 160 euros)

  • for the purchase of advanced payment collection systems, which together with the payment also allow the electronic storage and transmission of data (for a maximum amount of 320 euros).

Avv. Lifang Dong and Avv. Chiara Civitelli

The content of this article does not constitute legal advice, but has an informative function. For tailor made legal advice, contact the firm by e-mail to: or by phone +39 06 916505710. © Dong & Partners International Law Firm, All rights reserved.

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