Michaela Merz


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Italy – e-invoice VAT assessments as from 1 of January 2017


PwC_Rep_Italy_Rome_MB_005.jpgItaly is to offer a voluntary e-invoice/e-reporting regime to tax payers from 1 January 2017 also for B2B and B2C transactions (indeed, a similar system is already in place for B2G transaction). The measure is designed to reduce VAT fraud and simplify reporting. According to the Legislative Decree no. 127/2015, new rules related to business-to-business e-invoicing and e-Submission will apply. Continue reading