EU Proposal Supports Continued E-Invoicing Mandate in Italy to Enhance Tax Compliance

The European Commission has proposed a Council Implementing Decision that could extend Italy’s authorization to mandate electronic invoicing. 

This proposal responds to Italy’s April 2024 request to continue using mandatory e-invoicing as a tool to reduce tax fraud, streamline tax compliance, and cut down on administrative expenses for businesses.

The proposal, published on October 10, 2024, recommends that Italy be permitted to apply mandatory e-invoicing until either December 31, 2025, or until the EU Member States are able to enact national rules under the ViDA proposal — whichever comes first. This extension would continue Italy’s efforts to bolster tax enforcement through e-invoicing.

Initially authorized in 2018 and later extended by EU decision 2021/2251 through December 2024, Italy’s e-invoicing mandate has expanded over time to cover smaller businesses as well. If the Council approves this latest proposal, Italy will be able to maintain and potentially broaden its e-invoicing framework.

There’s more you should know about e-invoicing in Italy – learn more about the new and upcoming regulations.