Italy has extended the ban on electronic invoicing for healthcare services to end consumers until March 31, 2025, ensuring patient data does not transit through the SDI system due to GDPR concerns. Healthcare professionals must issue paper invoices or non-SDI electronic formats while maintaining e-invoice obligations for non-natural person clients. This measure, included in the Miller Proroghe Decree, safeguards sensitive patient information.
E-invoices for healthcare services: ban extended to March 31, 2025 in Italy
Public
Italy
Author: Nikolina Basić
Category:
Fiscal subject related
Views:
10
Content accuracy validation date:
23.12.2024
Content accuracy validation time:
08:09h
The Council of Ministers in Italy approved the Milleproroghe Decree on December 9, which includes an extension until March 31, 2025, for the exemption from the obligation to issue electronic invoices for healthcare services to end consumers. This extension continues from the Milleproroghe 2024, converted into Law No. 18 of February 23. This measure, initially requested by the Privacy Guarantor, aims to ensure that patient data does not transit through the SDI system, which was deemed non-compliant with GDPR.
More precisely, electronic invoicing has been extended: Article 3, paragraph 3, of Legislative Decree No. 215/2023 extends the ban on electronic invoicing for those required to send data to the Health Card System through 2024. The amendment to Article 10-bis of Legislative Decree No. 119 of 2018 extends the transitional ban on electronic invoicing by healthcare professionals to ensure personal data protection. The rule has been extended multiple times, including by Legislative Decree No. 124 of 2019, the 2021 budget law (Law No. 178 of 2020), Legislative Decree No. 146 of 2021, and No. 198 of 2022. The latest extension in the Milleproroghe 2025 will need to be converted into law.
The rule applies to local health authorities, hospital companies, scientific hospitals and care institutions, university hospitals, pharmacies (public and private), outpatient specialist facilities, prosthetic assistance facilities, and other accredited health service providers.
To summarise, healthcare professionals can continue issuing paper invoices or use any electronic format that does not pass through the SDI system. The obligation to issue e-invoices via SDI remains for clients who are not natural persons. Sensitive patient data must not be included in electronic invoices that transit through the SDI.
Other news from Italy
Fiscalization in Italy: Is software that replaces telematic recorders approved?
Italy
Author: Nikolina Basić
Italy has introduced software as an alternative to telematic registers (RT devices) for electronically transmitting sales data, with EU approval supporting its use. Let's delve deeper into this topic! Read more
VAT treatment of holiday gifts in Italy
Italy
Author: Nikolina Basić
In Italy, the VAT treatment of holiday gifts depends on their relation to a business’s core activities and the value of the goods. Free gifts related to core activities are generally subject to VAT if the input tax is deductible, while non-core activity gifts may be exempt under specific conditions. Read more
New document was uploaded: S4F backoffice patch
Author: Kristina Dosen
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. Read more
Software for the electronic transmission of the sales data in Italy
Italy
Author: Nikolina Basić
Italy's new fiscalization system uses two key software components: the Point of Issuance (PEM) and the Processing Point (PEL). What are the Issue Point components of the software (PEM, Punto di Emissione) activities? Read more
New document was uploaded: Draft of the technical requirements for new software for electronic transmission and storage of the data in Italy (IT)
Italy
Author: Kristina Dosen
This regulation introduces the technical requirements in relation to the latest novelty in Italy: the introduction of the software that can be used for the electronic transmissions and storage of data in Italy, in terms of fiscalization. Read more
New document was uploaded: Draft of the technical requirements for new software for electronic transmission and storage of the data in Italy (EN)
Italy
Author: Kristina Dosen
This regulation introduces the technical requirements in relation to the latest novelty in Italy: the introduction of the software that can be used for the electronic transmissions and storage of data in Italy, in terms of fiscalization. Read more