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B2B Electronic Invoicing Mandatory from January 1st 2019

The draft law no. 2960 included in the Budget Law 2018 approved by the Government, provides the introduction of a general obligation of B2B Electronic Invoicing via SDI ("Sistema di Interscambio"). In particular, the obligation concerns invoices and variation notes, for the sales of goods and services between residents or established in the territory of the State, with the exception of the subjects who are in the "advantage regime" (art. 27, paragraphs 1 and 2, of the law July 6th, 2011, n. 98) and those who applying the "flat-rate scheme" referred to in Article 1, paragraphs 54 to 89 of the Law of 23rd December 2014, n. 190.

Therefore, from January 1st 2019, there will be an obligation to issue only electronic invoices in XML format through the interchange system (SDI) already in use with the Public Administration. If issued in other ways, the invoice will be considered not issued and the will apply penalties provided for in the article 6 of the legislative act of 18 December 1997, n. 471.


Obligation of digital storage

Following the obligation of B2B electronic invoicing, digital storage of the documents will also be mandatory, according to law.


Ediel has been directly involved by the Italian "Agenzia delle Entrate" to participate in the "committee" that will define technical rules to ensure what is required by law (the EDI process for sending and receiving invoices already in use in Ediel will be recognized as a valid tool for the exchange of electronic invoices between supplier and customer).

Therefore, thanks to its platform, Ediel will allow the sender of the invoice to reach at the same time both the Italian "Agenzia delle Entrate" through the SDI (Interchange System) and the final recipient, keeping the current EDI format.