On December 19, 2024, the Council Implementation Decision 2024/3150, allowing Italy to continue with mandatory e-invoicing, was published. Compared to the Proposal Decision, this Decision includes updated information and extends the timeline until December 31, 2027. The deadline will apply unless the Council implements a new general electronic invoicing system based on Article 113 or any other relevant provision of the Treaty on the Functioning of the European Union (TFEU).   Article 113 of the TFEU addresses harmonizing legislation concerning indirect taxation within the EU. Specifically, it authorizes the EU Council to adopt measures for aligning the laws, regulations, and...