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)
• Amateur sports associations and third sector entities with revenue up to EUR 65 000
The…