Electronic invoicing, summary of excluded subjects

The new electronic invoicing scheme, since January 1, 2019, will not involve all Italian VAT numbers, the legislator has in fact provided for an exemption for some categories of taxpayers for the active billing cycle.

The first category that are exempted by the issuing of invoices in XML format is characterized by taxpayers in a flat-rate scheme (Law 190/2014) and by the members of the minimum taxpayer regime (Law 244/2007). In addition to these, the amateur sports associations (ASD) were exempted on condition that they opted for the application of Law 398/91. In this regard, it is recalled the further condition of the limit of revenues equal to Euro 65,000 in the previous tax period (law converting Decree Law 119/2018).

The second category excluded from electronic invoicing, at least for 2019, is composed of the subjects referred to in art. 3 paragraph 3 of Legislative Decree 175/2014;these are the taxpayers required to send the data to the Health Card System (subject to the case of opposition to sending), including:

  • local health companies;
  • hospital companies;
  • public and private pharmacies;
  • registered members of surgeons and dentists;

The third category is represented by agricultural producers in special regime pursuant to art. 34 D.P.R. 633/72.

Lastly, it should be noted that non-resident and non-established subjects who have identified themselves for VAT purposes in Italy, through direct identification pursuant to art. 35-ter D.P.R. 633/1972 or who have appointed a tax representative in Italy pursuant to art. 17 of the VAT decree, are not obliged to issue an electronic invoice, as “the fact of having a VAT identification number is not in itself sufficient to believe that a taxable person has a permanent establishment “(EU Regulation No. 282/2011).

Subjects identified for VAT purposes are subject to the obligation to issue an electronic invoice only if they also have a permanent establishment.

No novelty was introduced for the passive billing cycle. The suppliers of the mentioned above taxpayers will continue to be obliged to issue the invoice in XML format. Finally it is recalled that the extension of the moratorium on sanctions, initially scheduled for the first half of 2019, has recently been scheduled until September 2019.