Fiscal subject related
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.
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