Italy Regulatory Updates December 2024

Italy Extends Mandatory E-Invoicing Exemption Until December 2025

On 10 October 2024, Italy published a decision granting an extension for its mandatory electronic invoicing exemption until 31 December 2025. This measure ensures continuity until EU Member States implement national regulations aligned with the ViDA proposal. The decision follows the EU Council's previous amendment (Decision EU 2021/2251) to the 2018 mandate, which allowed Italy to maintain this special provision until the end of 2024. The extended period also aims to expand the mandatory e-invoicing framework to include small businesses.

For more details, visit: EUR-Lex.