Principal legislation regarding electronic invoicing
- Italian law number 244 of 24 December 2007, provisions for drafting the annual and longer term financial statements of the State (Finance Act 2008) (Official Journal number 300 of 28 December 2007) as amended by Legislative Decree 201 of 2011;
This is the provision which introduces (article 1, subsections 209-214) the obligation of electronic invoicing toward the Public Administration. Invoices in hardcopy format can no longer be accepted by the Public Administration, nor is it possible to proceed with the relative payment. The invoices must be transmitted via the Exchange System (ES) [Sistema di Interscambio - SdI]
- Decree of 7 March 2008, identification of the Provider of the Exchange System for electronic invoicing and the relative attributions and duties, pursuant to article 1, subsection 212 of Italian law number 244 of 24 December 2007 ( Official Journal number 103 of 3 May 2008);
The first implementing decree of Law number 244 of 2007 identifies the Revenue Agency as the provider of the Exchange System, defining their duties and responsibilities, and identifies Sogei SpA as the structure dedicated to the instrumental services and technical management of the Exchange Service.
- Decree of 3 April 2013, regulation on the issue, transmission and receipt of electronic invoices to be applied to public administrations pursuant to article 1, subsection 213, of Italian law number 244 of 24 December 2007 (Official Journal number 118 of 22 May 2013);
The second implementing decree of Law number 244 of 2007 lays down the regulation which defines the process for the issue, transmission and receipt of the electronic invoice using the Exchange System (ES).
- Decree law of 24 April 2014, n. 66. Urgent measures for the competitiveness and the social justice (art 25).
The decree of Law anticipates 31 March 2015, the starting date of the obligations of invoicing for the central government under Article 6, paragraph 3 of the Decree of the Minister of Economy and Finance dated 3 April 2013, n. 55, and for the local authorities referred to in paragraph 209 of Law no. 244 of 2007.
- Presidential Decree number 633 of 26 October 1972, as amended by Law number 228 of 24 December 2012 (the Stability Law);
The Stability Law, in article 1, subsections 324-335, implements Directive 2010/45/EU amending Presidential Decree 633/72. The amended articles 21 and 39 contain the definition of the electronic invoice, and the features and technical requirements of the same, examples of technical procedures to guarantee the authenticity of the origin and the integrity of the content of the electronic invoice and methods for its storage.
- Community directive 45 of 2010 relative to the common system of value-added tax in respect of the provisions on electronic invoicing;
The directive modifies directive 2006/112/EC, as regards the provisions on invoicing, dictating a series of indications and measures to simplify the electronic-invoice issue, management and storage procedures.
- Directive 2006/112/EC of the European Council of 28 November 2006, relative to the common system of Value-Added Tax. .
This is the Directive which establishes the conditions and provisions regarding value-added tax in order to ensure correct functioning of the internal EU market.
- Decree of 23 January 2004 containing "methods for fulfilling tax obligations relative to electronic documents and their reproduction on various platforms (Official Journal number 27 of 3 February 2004).
The decree disciplines, for tax purposes, the issue, storage and presentation of electronic documents, as well as the digital storage of analogue documents.
Circulars and resolutions
- Minister of Economy and Finance Circular number 1 of 31 March 2014
The circular clarifies some of the provisions contained in the Decree of the Minister of Economy and Finance of April 3, 2013, n. 55
- Revenue Agency circular number 36/E of 6 December 2006. Ministerial decree of 23 January 2004 - Procedures for fulfilling tax obligations relative to electronic documents and their reproduction on various platforms.
The circular illustrates the main innovations introduced by the ministerial decree of 23 January 2004 regarding compliance with tax obligations relative to electronic documents.
- Customs Agency circular number 5/D of 25 January 2005. Ministerial decree of 23/01/2004 containing "Procedures for fulfilling tax obligations relative to electronic documents and their reproduction on various platforms. Field of application.
The circular explains that the invoices issued for transactions relative to the supply of water, gas and electricity and for the collection, handling and disposal of solid urban waste, etc. must remain in compliance with the rules laid down by the Ministerial Decree of 23/01/2004.
- Revenue Agency resolution number 158/E of 15 June 2009. Legal Advisory Associations and Professional Rolls - Ministerial Decree of 23 January 2004 and electronic invoicing – responses to queries.
The resolution responds to a series of queries and relative solutions proposed by Assinform to facilitate transition to the digitalisation of tax documentation, especially regarding the aspects of digital storage and relative timeframes.
- Circular of the State General Accounting Office number 37 of 4 November 2013. Implementation of the Regulation on the issue, transmission and receipt of electronic invoices to be applied to public administrations
The circular give First Operating Instructions for the implementation of the Regulation on the issue, transmission and receipt of electronic invoices to be applied to public administrations pursuant to article 1, subsections 209 to 213, of Law no. 244 of 24 December 2007 - Decree of the Ministry of Economy and Finance no. 55 of 3 April 2013
Which Public Administrations receive the FatturaPA
“[...] amministrazioni pubbliche dui cui all'articolo 1, comma 2, della legge 31 dicembre 2009, n. 196, nonché [...] le amministrazioni autonome [...]” ( art. 1, subsection 209, of Law no. 244/2007)