The derogation Italy was granted on 21 April 2018 opened the possibility for the authorities to implement the overall e-invoicing mandate, which will be rolled out in three phases. Limited exceptions are accepted for small businesses subject to the beneficial tax regime.
- 1 July 2018 - Phase 1: Transactions between subcontractors and main contractors under public procurement contracts and transactions for supplies of petrol or diesel fuel intended for use as motor fuel;
- 1 September…