Type: Legislation
5 sentences summary: The Draft-law Decree PNRR 2, the National Recovery and Resilience Plan, approved by the Council of Ministers on April 13, 2022, bringing a new group of taxpayers into the scope of the Italian e-invoicing obligation.
The following groups will be required to use e-invoices as of July 1, 2022:
- Amateur sports organizations and non-profit organizations with annual revenues of up to EUR 65,000; and
- Taxpayers in a flat-rate tax regime (regime forfettario).
From 2024, businesses with annual fees or revenues of up to EUR 25,000 will be required to use the SDI to clear and issue e-invoices.
From July 1, 2022, to September 30, 2022, taxpayers will be able to issue e-invoices within one month of the transaction.
During this time, there will be no penalties, but taxpayers must follow the general 12-day e-invoice issuance rule.
Once the official text of the decree is published, the change will become legally binding.
Effective date: 1 July 2022
