Italy has been granted an extension for its mandatory electronic invoicing system by the European Union Council until December 31, 2027. This derogation allows Italy to continue using the system unless a new EU-wide electronic invoicing system is implemented under Article 113 of the Treaty on the Functioning of the European Union (TFEU). Article 113 harmonizes legislation concerning indirect taxation within the EU.
Italy receives derogation for e-invoicing until 2027.
Public
Italy
Author: Nikolina Basić
Category:
Fiscal subject related
Views:
60
Content accuracy validation date:
12.03.2025
Content accuracy validation time:
08:16h
The European Union Council has granted Italy an extension for its mandatory electronic invoicing system until December 31, 2027. This derogation allows Italy to continue with e-invoicing unless a new EU-wide electronic invoicing system is implemented under Article 113 of the Treaty on the Functioning of the European Union (TFEU). The Council Implementation Decision 2024/3150, published on December 19, 2024, provides updated information compared to the Proposal Decision and extends the timeline for Italy's e-invoicing mandate until December 31, 2027. This decision ensures Italy's continued use of the system unless the Council enforces a new general electronic invoicing framework based on Article 113 or any other relevant provision of the TFEU. Article 113 addresses harmonizing legislation concerning indirect taxation within the EU. It authorizes the EU Council to adopt measures for aligning the laws, regulations, and administrative actions of member states related to turnover taxes, excise duties, and other forms of indirect taxation. This harmonization aims to ensure the proper functioning of the internal market and prevent distortion of competition. In summary, the Italian e-invoicing system is officially authorized, and Italy can continue with its legislation.
Other news from Italy
VIDA regulation adopted—what does that mean for business?
Public
Author: Nikolina Basić
The EU adopted the VAT in the Digital Age (ViDA) package on March 11, 2025, introducing major changes to the VAT system starting January 1, 2027. Key reforms include mandatory digital VAT reporting by 2030, new VAT collection rules for online platforms, and expanded One-Stop Shop (OSS) registration to simplify cross-border compliance. Additional measures, such as mandatory e-invoicing, phasing out... 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
Italy includes X (Twitter) in VAT investigation on user data exchange.
Italy
Author: Nikolina Basić
Italy's tax authorities have expanded their VAT investigation to include X (formerly Twitter), requesting user data to identify potential tax evasion. Read more
Slovenia: EU Targets Unsafe E-Commerce Imports with New Measures
Public
Author: Ivana Picajkić
The European Commission is tightening regulations on e-commerce imports to address the surge of unsafe and counterfeit goods, particularly from China, by reforming customs rules and increasing product safety checks. Key measures include removing the duty exemption for low-value parcels, introducing a potential customs fee, establishing priority control areas, and launching an EU-wide product safet... Read more
Software solution in Italy: installation and activation of PEM—a general overview
Italy
Author: Nikolina Basić
Italy's new software solution requires businesses to install and configure the PEM module, which is responsible for transmitting data to the Revenue Agency in a structured format. Each PEM is assigned a unique 11-character serial number, used to generate a Certificate Signing Request (CSR) for activation. Read more
Electronic payments and connection with POS obligation from 2026 in Italy—overview
Italy
Author: Nikolina Basić
Starting January 1, 2026, businesses in Italy must transmit both receipts and electronic payment data together to the Revenue Agency, allowing for real-time reconciliation and better fraud detection. This change ensures that if electronic payments exceed declared receipts, potential tax evasion can be identified immediately. Read more