Italy
Circular clarifying delayed sending of e-invoicing
Italy’s e-invoicing mandate introduced in 2019, and the subsequent cross-border obligations instituted in 2022, are both complex e-invoicing and e-reporting solutions respectively, often prompting questions by Italian taxpayers. Consequently, the Italian government frequently issues circulars on unclear or nebulous issues.
Circular N.6 dated 20 March 2023 clarifies that the sending of electronic invoices to the Exchange System (SdI) after the ordinary deadlines is considered a formal irregularity, and therefore remediable, provided that the same invoices are correctly included in the relevant VAT settlement, with relative payment of the tax. For the same reason, the failure to send the electronic payments stored and entered in the accounts can be remedied with the payment of the tax due. The Circular therefore provides taxpayers with some concessions, even though ordinary deadlines may have been breached.
The Circular can be accessed via the following link:
https://www.agenziaentrate.gov.it/portale/documents/20143/5081192/circolare+n+6_tregua_fiscale_del+20+marzo+2023.pdf/5e8a2e76-dd65-3188-b9a7-9e6f1fa86aff
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