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November 13th

Clarifications on the new electronic invoicing rule in Italy for owning companies non-resident in Italy

The electronic invoice will not affect UE and Extra UE subjects not established in Italy.

Effective as of 1st January 2019 it will be mandatory in Italy to issue “electronic invoices” for the supply of goods and services carried out between subjects residing and established in Italy, as provided by Law no. 205 of 27 December 2017.
The obligation to issue electronic invoices will not affect UE and Extra UE subjects not established within the national territory.
The Tax Agency has recently clarified that UE or extra UE operators in possession of a VAT identification number in Italy (Including owning companies which have appointed a fiscal representative in Italy under Art. 17, sec. 3 of the D.P.R. - Presidential decree - 633/72) are excluded from the new obligation to issue electronic invoices.
Therefore, the modality for Owning Companies not resident in Italy to issue invoices regarding Charter contracts will not change after 1stJanuary, 2019.
As for purchase invoices, non-resident subjects identified in Italy, will be able to  continue receiving invoices via e-mail without having to establish a certified electronic mail box or to conform to any specific electronic procedure.
The staff of our offices is at your complete disposal for any further clarification.