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).
Following the recent extension, this special measure, on the one hand, covers a broader time frame (until the end of 2024) and, on the other hand, includes a wider scope since (as a matter of fact) it allows the possible implementation of the mandatory e-invoicing procedure via SDI also with regard to taxable persons who benefit from the exemption for small enterprises (under Article 282 of the VAT Directive). However, in connection with the latter aspect, possible rules still have to be adopted.
Based on the recent EU Decision, taxpayers who are not resident or not established in Italy, but have a mere VAT registration in Italy (having obtained a direct VAT registration or having appointed a fiscal representative in Italy) will not be obliged to implement the e-invoicing procedure via SDI.
In addition, it must be noted that the implementation of the e-invoicing via SDI with regard to cross-border transactions, so-called ‘new Esterometro’ – which, as a matter of fact, implies an extension of the e-invoicing operative procedure to cross-border incoming and outgoing transactions, has been postponed from 1 January 2022 to 1 July 2022.
Starting from that new deadline, the communication of the data of cross-border transactions shall be conducted via SDI and using the XML e-invoicing format (of course, using the proper document type, etc.).
Therefore, for the first half of 2022, the communication of the data for cross-border transactions will continue to be carried out according to the current operating methods and terms (i.e. on a quarterly, cumulative basis).
Nevertheless, it remains possible (already provided by previous provisions) to issue an electronic invoice and to transmit it via SDI also with regard to cross-border transactions, within the respective and different terms.
Read the WTS Global VAT Newsletter here.
