Electronic invoices will be obligatory from 1rst January 2019, for the sale of goods and services rendered between residents, established or identified in Italy.

The electronic invoice obligation, introduced by the Budget Law 2018, applies both if the sale of the goods or the provision of services is carried out between two VAT operators (B2B operations,  Business to Business), and in the event that the sale / performance is carried out by an Iva operator towards a final consumer (B2C transactions, Business to Consumer).

Operators in flat-rate scheme or in tax advantages scheme and small agricultural producers are exempt from this obligation.

 

Source: Agenzia delle Entrate