On Friday 21 April, Italy was finally granted derogation from Articles 218 and 232 of the EU VAT Directive and are now permitted to implement mandatory e-invoicing for all domestic business-to-business (B2B) and business-to-government (B2G) billings. The derogation will be valid for 3 years until 1 December 2021, with the possibility of extension.

Main elements of the Legge di Bilancio 2018 law

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