Electronic Invoicing

From 1 January 2019 in Italy the obligation of the so-called electronic invoicing was introduced, i.e. a digital system for issuing, transmitting and storing invoices, in XML format, which allows the abolition of paper supports and the related costs of printing, shipping and storage.

Thanks to the introduction of the Interchange System (ES), the Revenue Agency has foreseen a single standardized path for electronic invoices:

1. compilation of the invoice through electronic invoicing software;
2. affixing of the digital signature by the person issuing the invoice or by an intermediary;
3. sending the electronic invoice to the recipient through the Exchange System (SdI);
4. receipt of the electronic invoice by the recipient after a series of automatic technical checks.