Italy to maintain electronic invoicing mandate beyond 2027

Electronic invoicing requirements in Italy will continue beyond the current December 31, 2027, deadline. Under the European Union’s VAT in the Digital Age (ViDA) reform, member states are permitted to mandate electronic invoicing for domestic transactions without requiring specific EU derogations.

For domestic B2B and B2C transactions within Italy, the Sistema di Interscambio (SdI) remains the mandatory channel for transmission. Simplified electronic invoicing remains an option for 'forfettari' taxpayers for domestic clients, though this does not apply to goods sold to other EU countries.

Looking toward broader European integration, electronic invoicing for B2B transactions between different EU member states is set to become mandatory on July 1, 2030. This transition aims to align national systems with a standardized European format to facilitate cross-border trade.