From January 1st 2019 it has become mandatory to issue electronic invoices (e-invoice) in transactions between private individuals following the sale of goods and services carried out between subjects residing or established in Italy.
Electronic invoicing consists in using the standards already outlined by FatturaPA, for all operations between VAT subjects and the Public Administration. An e-invoice is prepared digitally (XML) and transmitted electronically to the customer through the Exchange System (SdI) of the Italian Revenue Agency.
To manage these activities, Imaging Group has developed InvoiceBunker, the ideal solution to produce and transmit Electronic Invoices, integrated with LegalBunker.
Imaging Group, can handle:
We also offer many additional services to simplify customer management.
Since March 31, 2015, electronic invoicing is required to work with the Public Administration.
The electronic invoicing process to the PA involves:
Electronic invoicing between private individuals B2B (Business to business) represents a traditional invoice which is no longer produced on paper or as a file (e.g. pdf), but rather in a digital xml format.
The innovation behind this methodology lies not only in the format, but also in the capability of being able to guarantee the authenticity and integrity of its content from issuance to digital preservation in accordance with the law, thanks to a digital signature and time stamp.
To permit the exchange of electronic invoices between private individuals, the Revenue Agency provides an online service available to all taxpayers with a VAT number that enables:
The requirements inherent to the issuance of electronic invoices will not only concern transactions between VAT subjects, but also those towards final consumers.
To receive the invoice in electronic format, the consumer may have a PEC address to directly receive the invoice from the exchange system of the Revenue Agency or continue with the current methods (invoice in paper or digital format).