E-invoice from 2022 for supplies of goods and services to persons not established in Italy

As of 1 January 2022, data relating to transactions involving the supply of goods and services made and received to and from persons not established in Italy must be transmitted electronically using the Interchange System in accordance with the format laid down for electronic invoices.

It should be noted that the electronic transmission of data relating to transactions carried out with persons not established in the territory of the State must be carried out within the time limits for issuing invoices or documents certifying the receipts. With no exceptions, the invoice must be issued within twelve days of the transaction being carried out.

On the other hand, the electronic transmission of transactions received from persons not established in Italy must be carried out by the fifteenth day of the month following that of the transaction.


Please find attached the commentary of our professionals with all the information, in particular on the document type codes 17 and 18, respectively for the integration/self-invoice for the purchase of services from abroad and for the integration for the purchase of intra-Community goods.