As Italy was the first country in Europe to have implemented countrywide B2B e-invoicing, the authorities have constantly monitored and improved its CTC models to fight tax evasion.

 

Starting 1 July 2022, the following taxpayer groups will be obliged to comply with the Italian e-invoicing mandate via the SDI platform:

 

• Taxpayers inside the flat-rate (regime forfettario)

 

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