We remind you that on 1st January 2019 the electronic invoicing obligation will start for all operations between residents or established subjects.
“Electronic” means invoice issued or received in any electronic format, which makes the document unalterable.
The invoice must be generated in XML (eXtensible Markup Language) format, according to a schedule in which the billing data must be added.
By the disposal of the Tax Office of 30 April 2018, the technical specifications for issuing and receiving these invoices have been promulgated; these actions must take place through the Sogei-managed Interchange System (SdI) (the same system already used for electronic invoices issued to the Public Administration).
A complete Guide to Electronic Invoicing is available on the Studio Cassinis website: here are part 1 and part 2.