Wednesday 21st May, 2014

As of 6th June 2014, Electronic invoicing will be mandatory in certain sectors across the Italian Public Administration, including the Ministries, Tax Agency and state security bodies, as well as their suppliers.

Other public agencies are scheduled to join nine months later.

The initial deadline for switchover completion was 6 June 2015, a year after the first stage was started. However, the Decree-Law issued on 24 April brought this period forward two months.

One of the aims of this Italian government measure is to combat tax avoidance, which einvoicing helps prevent by enhanced payment traceability and guarantees provided by electronic billing. To ensure this monitoring, invoice receipts must include the Codice identificativo di gara (CIG) and Codice unico di Progetto (CUP) in the cases stipulated by law. In the event of failure to provide this data properly, the authorities may stop the payment of invoices.