Regulatory changes regarding e-invoicing can create doubts and questions for corporations, businesses or those working under a VAT regime. In its work with customers and partners, Doxee recognizes the need for businesses to perfect, secure and consolidate all billing processes in the best way possible.

In this post, we will look at the latest policy updates in 2019, including the major changes announced in April. This will include:

  • News about B2B-B2C e-invoicing in Italy
  • Focus on the esterometro expected for 30 April 2019
  • Upcoming deadlines and expiration of the consultation period
  • Electronic invoicing between Italy and San Marino


News about B2B-B2C e-invoicing in Italy

Electronic invoices, for which payment of stamp duty is mandatory, must contain an annotation to specify compliance with the stamp duty in accordance with article 6 of the Ministerial Decree of June 17, 2014. This condition is satisfied by indicating “yes” for element of the XML e-invoice file. This method is necessary to inform tax authorities that the invoice is subject to stamp duty; €2 in tax must be paid on the invoice.

For E-INVOICES MADE IN THE FIRST QUARTER 2019, article 6 of the Ministerial Decree of 17 June 2014 applies, but this has been modified by the Ministerial Decree of 28 December 2018:

  • Single payment BY APRIL 23, 2019 through a service available in the reserved area for a VAT-taxable person on the Fatture & Corrispettivi section of the official Italian revenue agency website (Agenzia delle Entrate, hereafter referred to as AdE), paid through a bank or postal account debit/transfer
  • or using the F24 payment form with tax code 2501 prepared by the AdE or by the taxpayer himself or, for public entities, with form F24-EP.

For E-INVOICES ISSUED IN 2018, article 6 of the Ministerial Decree of 17 June 2014 applies before the modification:

  • Single payment through form F24 (with tribute code 2501) BY 30 APRIL 2019

Regarding GENERAL LEDGER, INVENTORY BOOKS AND COMPANY REGISTERS OF 2018 STORED AND KEPT IN ACCORDANCE WITH article 6 of the Ministerial Decree of 17 June 2014, the following applies:

  • Single payment through form F24 with tribute code 2501 BY 30 APRIL 2019


An agricultural cooperative, for the products it receives, fulfils the obligation to issue an invoice on behalf of the transferring organization, as provided for by article 34, paragraph 7, of Presidential Decree no. 633/72. Upon receipt of the invoice, the member may proceed with the subsequent requirement referred to in the aforementioned article 34, paragraph 7, of the VAT Decree.


Opinion of the Agenzia delle Entrate (Revenue Agency)

The agricultural cooperative society of transfer may issue an invoice for each individual member using a separate number for each transferor (e.g. 1/Cop__, 2/Cop__, etc.).

In this way, the invoices issued by the cooperative in name and on behalf of the member/partner will be progressive with reference to the individual member, and will be distinguished from all other invoices issued by the member to other customers, which will follow a different progressive numbering (for example, the invoices will be numbered with 1, 2, 3, etc. for other customers).

FOR E-INVOICE EMISSION BY THE RECIPIENT/PURCHASER, it is necessary to value blocks 1.5 “Third Intermediary or Issuer Subject” and 1.6 “Issuer Subject” of the XML e-invoice file, entering respectively the cooperative’s tax identification data and the value “CC,” which indicates that the issuer is the “Recipient/Purchaser.”

When preparing the e-invoice, the cooperative (recipient/purchaser) can insert:

  • the certified email address (recipient code/PEC address) of the invoice recipient: in order for the member to have a copy of the invoice, the cooperative must inform them that the invoice has been issued by way of email or other means by sending a duplicate of the XML file of the electronic invoice or a copy of the invoice in PDF format (with the relative receipt of delivery received from the SdI). This communication should also remind the member that he can also consult or download the e-invoice in the reserved area of the AdE website under “Fatture & Corrispettivi”
  • the PEC address or the member’s recipient code


Response to ruling n. 67/e of 26 February 2019

The ruling concerns the exclusion from the obligations of electronic invoicing and the esterometro regarding a recipient/purchaser not established in Italy.

Receiving channel from SdI: The AdE has clarified that the new rules of electronic invoicing do not apply to non-resident recipient/purchasers (by direct identification or tax representative). Therefore, the latter has no obligation to have a receiving channel recognized by the SdI (for example a recipient code other than one with seven zeros)

Esterometro: In addition, the AdE also points out that those who are required to provide the estereometro are only taxpaying residents or those operating in the country. Therefore, if the subject is determined as not operating in the country but identified as having a tax base in Italy they are not required to comply with the communication requirements of the esterometro.

From 1 January 2019, for transactions with non-residents identified in Italy, taxable persons who are residents and established in Italy are required to:

  • SOLUTION 1): Deliver a traditional invoice to the non-established customer and then communicate the invoice data in accordance with paragraph 3-bis of article 1 of Legislative Decree no. 127/2015, the so-called Esterometro;
  • or alternatively, SOLUTION 2): issue electronic invoices in XML format via SdI with the recipient code with “0000000” and the VAT number in the tax registry (e.g. VAT of the tax representative).

The recipient/purchaser not established in Italy may exercise the deduction pursuant to article 19 of Presidential Decree no. 633/1972, also on the basis of invoices, on paper or in PDF format, issued and delivered to him by the transferor/provider established in Italy.

Regarding the interpretation of petition n. 4, the Agency clarifies that the expression “paper copy of the invoice” means a document (on paper or in PDF) that faithfully and exclusively reports the contents of the electronic invoice in XML format, as no further elements other than those contained in the electronic invoice can be indicated.

On the terms “exclusively” and “not being able to indicate additional elements other than those contained in the electronic invoice” we do not agree, and we believe that it was an error of interpretation by the Agency.


New: Compulsory electronic invoicing between Italy and San Marino


Article 11 of the 2019 Schema di Decreto Crescita approved by the Council of Ministers on 4 April 2019

Compliance regarding the relationship with the Republic of San Marino, provided for by the decree of the Minister of Finance on 24 December 1993 (today a paper invoice is issued in 4 copies), are carried out electronically according to the procedures established by decree of the Minister of Economy and Finance on the basis of agreements with that State.

Exemptions from the electronic invoicing obligation provided for by specific legal provisions shall remain unaffected. By order of the Director of the Revenue Agency, the technical rules necessary for the implementation of this article shall be issued.

In conclusion: E-invoicing between Italy and San Marino is still pending.


Expiration of the F&C consultation period

From 3 May until 2 July 2019: For those who wish to have copies of invoices, consent is required. Otherwise, these documents will be kept only in case of non-delivery / inability to deliver. Once the Recipient/Purchaser, the recipient, has read this document, and there has been no consent, all documents will be deleted.


From May 3 to July 2, 2019: Consultation service for electronic invoices

The service allows you to consult or download electronic invoices issued or received through SdI or their digital duplicates in the reserved area of the AdE website under “Fatture & Corrispettivi”

In order to benefit from this service, the VAT-taxable person must adhere to the Consultation Service Agreement, which will be published on the “Fatture e Corrispettivi” section of the AdL website by May 3, 2019. For those who consent to the agreement, AdL will store all data contained in the invoice; in the event of non compliance, the Agency will make the electronic invoice file available for consultation and download only if the invoice cannot be delivered.

In this context, the Agenzia delle Entrate will assume the role of data controller, storing the invoices, in its name and on its behalf, in a dedicated database.

In the absence of consent to the agreement, the data subject to processing are only the invoice data, defined in article 21 of Presidential Decree no. 633/1972, excluding the data referred to in paragraph 2, letter g) relating to the nature, quality, and quantity of goods and services forming the subject of the operation, and in other relevant legislation. The aforementioned data is collected, stored, and processed for the sole purpose of carrying out the institutional activities of the Agency, in particular for performing assistance activities, controls for the purpose of providing refunds, data processing for risk analysis activities, and automated and timely control.


Further relevant news (some to be confirmed)


Amendments made on 9 April

Approved by the Finance Committee meeting of April 9, 2019, amendment to the Draft Law on Tax Simplification:

  • From July 1, 2019 for the quarterly reports and from October 1, 2019 for the monthly reports, an immediate electronic invoice may be issued within 15 days and not more than the 10 days established to date.
  • Electronic transmission of the Income and IRAP models have been postponed from 30 September to 30 November, and therefore the deadline for the preservation of documents relating to that tax period is postponed until the end of February.

This becomes very useful, as all documents relating to the 2018 tax period can be kept until the end of February 2020.

Therefore, businesses impacted by the e-invoicing requirement who want to kick off their digitisation projects have time to preserve their documents. So, if you want to preserve? store? the general ledger from 2018, just remember that you have to pay the stamp duty tax by April 30, 2019. If there are problems with approval or corrections, there’s no need to worry: just pay €16 more. The limit of 2,500 recordings (ENTRIES??) should be more than enough. By “recording,” this means each accounting event, without considering double-entry lines.

Moreover, according to the amendment of 9 April 2019:

  • There is the possibility to avoid the communication of the data of the periodic settlements (LIPE) in the fourth quarter if the data is included in the annual VAT declaration that expires on February 28.

RESPONSE TO TO RULING No. 103 /E OF 9 APRIL 2019: Health services provided to legal persons must never be invoiced electronically via SdI for 2019.

RESPONSE TO TO RULING No. 104 /E OF APRIL 9, 2019: Electronic self-billing (autofattura) for the extraction of goods from a VAT warehouse by a company under English law with a tax representative in Italy.

Consult the links for more details on these topics.