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Executive summary

E-invoicing in Italy, in its various facets, is still in its start-up phase. According to the Politecnico di Milano data (2006), it is used only by less than one firm out of ten, with respect to the simplest solutions, and less than one out of thirty, with respect to only the most integrated solutions. The reasons for this limited use arises from many factors. The main obstacles to the spread of electronic invoice are related more to a false perception of the high service cost and difficulties in interpreting the regulatory framework. The complexity of change management (impacts on organizational environment), the difficulties in using technology and the immeasurable benefits are additional factors that hamper further integration and dematerialization of the cycle. Italian legislation requires compulsory digital signature for the legal validity of e-invoices. The latest update in Italian legislation (Legge no. 244 of 24 december 2007 – Finance Act 2008), could boost e-invoicing service development. Currently the Italian Government has made electronic billing compulsory for operators that have business relations with them. In particular, Public Administrations are prevented from accepting other types of billing, besides electronic ones, and from making any payment before having received an invoice in electronic form. This measure is in line with the strategic objectives of PP.AA, namely to accelerate its path of renewal and promote the dissemination of information tools to support the fight against tax evasion. The final aim is to lead the way for the spread of electronic invoicing between companies with the obvious benefits of transparency and innovation. The Italian banking system has already approached this phenomenon by preparing the standards for the implementation of this service especially by the CBI network (Interbank Corporate Banking service), but other channels are also available for invoice exchange, e.g. Postel, EDI (which is already working for invoice exchange within specific industrial fields), Internet, Open Networks and VPNs.

Legal aspects

The main Italian acts about E-invoicing and the archival of an electronic invoice are:

- Commision Recommendation 94/820/CE, 19 October 1994
- Council Directive 2001/115/CE, 20 December 2001
- Legislative Decree No. 52, 20 February 2004
- Tax Office Provision, 9 december 2004
- Tax Office Circular No. 45/e, 19 October 2005
- Council Directive 2006/112/CE, 28 November 2006
- Law No. 244, 24 December 2007
- Decree, 7 March 2008
- D.P.R. 26/10/1972, n. 633;
- D.lgs. 7/3/2005, n. 82;
- D.M. 23/01/2004;
- Instruction n. 36/E – 6/12/2006 of Agenzia delle Entrate;
- Instruction n. 45/E – 19/10/2005 of Agenzia delle Entrate.

Important links:

These documents are available at these internet addresses:

http://www.finanze.gov.it/export/finanze/index.htm;

http://www.agenziaentrate.it/ilwwcm/connect/Nsi/