Fiscal subject related
The ban on electronic invoicing for business-to-consumer (B2C) healthcare services in Italy has been extended for the entire year of 2025. The decision came after the modification of Article 3, Paragraph 6 of the "Milleproroghe" decree (DL 27 December 2024 n. 202), which was enacted through Law No. 15 on February 21, 2025.
The extension was driven by the need to protect sensitive personal health data. The Authority for the Protection of Personal Data emphasized the lack of sufficient safeguards in the Sistema di Interscambio for processing health-related information. The ban also extends to the communication of cross-border operations. The tax authorities have clarified that health service invoices issued to foreign citizens cannot be included in the "esterometro."
Other news from Italy
New document was uploaded: New Italian Software-Based Fiscalization - Approval Process Overview

Software solutions for fiscalization in Italy must pass a predefined approval process, as explained further in this document. The procedure is predefined by regulations and technical specifications. More details regarding requirements for Approval process and Fiscal Software Solution and other high important topics are as follows. Read more
Penalties for not complying with mandatory integration between a fiscal device and a device for electronic payments in Italy

Starting January 1, 2026, Italian merchants must integrate telematic recorders with POS terminals to ensure automatic reporting of electronic payments and receipt data to tax authorities. Non-compliance will result in fines ranging from €100 to €4,000 per violation, with severe repeat offenders risking business suspension from 3 days to 6 months. As a reminder, starting from January 1, 202... Read more
New reporting guidelines in Italy announced for electronic payment providers by revenue agency

The Revenue Agency has introduced new reporting guidelines for electronic payment providers starting January 1, 2026. Operators must electronically transmit data to the Financial Administration via the SID system, including identification data and daily transaction amounts. The new framework expands data requirements and requires annual data consistency updates. Receipts will be issued, and operat... Read more
New document was uploaded: Technical Overview of the New Italian Software-Based Fiscalization

The document "Fiscal2025-Technical-Overview_IT_1.0" provides a comprehensive overview of the new software-based fiscalization system in Italy. It outlines the regulatory framework, key definitions, and the roles of various components, such as the Processing Point (PEL) and Issue Point (PEM), which handle transaction recording, secure storage, and data transmission to the Revenue Agency. Read more
Reminder: changes for ATECO codes in Italy from April 1, 2025

Starting April 1, 2025, the updated ATECO 2025 classification will introduce 96 new codes for e-commerce businesses, replacing the previous single identifier. These new codes provide more precise categorizations for online sales, intermediation platforms, and consulting services, helping to distinguish between different business activities. Companies must update their ATECO codes with the Chambers... Read more
New document was uploaded: Technical specifications 1.0 Software solution for the storage and telematic transmission of fees (IT)

This document represents another specification for the software solution that can be used in Italy as a fiscalization method. The revenue agency has realized more precise information for this solution. Read more
New document was uploaded: Technical specifications 1.0 Software solution for the storage and telematic transmission of fees (EN)

This document represents another specification for the software solution that can be used in Italy as a fiscalization method. The revenue agency has realized more precise information for this solution. Read more