Italy tightens VAT invoicing rules and confirms 15% flat tax for teacher tutoring

Effective 1 September 2024, Italy’s tax code introduces separate sanctions for omitted or late electronic invoicing and for failure to apply the reverse‑charge mechanism. For taxable operations, missed invoices are penalised at 70 % of the VAT due (minimum €300) or a fixed fine of €250‑€2,000 if the omission does not affect the VAT return. Failure to integrate the reverse charge is punishable by fines ranging from €500 to €10,000 or 5 % of the transaction amount (minimum €1,000) when the operation is absent from the accounting records.

A separate decree published on 3 July 2026 (D.Lgs. 117/2026) updates the Italian Tax Code (TUIR) and confirms the 15 % flat‑tax regime for private lessons and tutoring performed by public‑school teachers. Around 800 000 teachers can continue to benefit from an exempt substitute tax without opening a VAT registration, reporting the income on form RM of the personal income‑tax return and paying via standard F24 codes. The measure provides stability and certainty for teachers offering extra‑curricular instruction.