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…