E-invoicing Italy: Streamlining the Process of Reporting and Storing Daily Receipt Data
The Revenue Agency (Agenzia delle Entrate) is anticipated to finalize technical specifications soon, enabling businesses to use software solutions as an alternative to traditional telematic registers for managing and storing daily receipt (corrispettivi giornalieri) data.
The Legislative Decree 1/2024, introduced early in 2024, focuses on simplifying tax compliance and improving business efficiency. Article 24 of this decree permits the use of software solutions in place of telematic registers for recording and transmitting daily receipt data. These solutions must ensure secure operations and seamless integration between receipt registration and electronic payment systems.
In August 2024, the Revenue Agency submitted a draft of these technical specifications to the EU Commission in accordance with EU Directive 2015/1535. This directive mandates that technical drafts undergo review before adoption, with drafts being accessible in the EU's Technical Regulation Information System (TRIS) database.
After the three-month standstill period required for review ended in November, the Revenue Agency is now expected to finalize the technical specifications. Although no specific timeline has been provided, this development is anticipated to occur in the near future.
There’s more you should know about e-invoicing in Italy – learn more about the new and upcoming regulations.
