19
Dec
The Italian Budget Law for 2018 (Law no. 205/2017) (“the Law”) establishes a mandatory real-time electronic sales invoice issuance and reporting system (“E-invoicing”). E-invoicing will be mandatory in Italy as of January 1, 2019. E-invoicing requirement will be applied to all companies that are tax residents in Italy, but it will not cover the following categories:
(1) non-resident taxpayers that are not subject to VAT. Notwithstanding such exclusion, it is possible for Italian companies to issue invoices to such non-residents...