Italy: Electronic invoicing not required for foreign subjects using VAT representative or Direct registration.

With reference to the electronic invoicing system in force in Italy from 1 January 2019 (1) the Italian Inland Revenue office (Agenzia delle Entrate) with Circular no.  14 / E of June 17th 2019 confirms that the foreign subjects identified for VAT purposes in Italy through a VAT Representative or by Direct Registration are NOT required to be subject to electronic invoicing and therefore do not have to provide the unique invoicing code (CODICE UNIVOCO) to these Italian suppliers that could request it.

For further information or clarifications, do not hesitate to contact our SOS YACHTING team in Italy  info.italy@sosyachting.com.

(1)   Law n. 205/2017 art. 1 paragraph 909 and subsequent)