With the answer to question n. 67 published yesterday, the Italian Revenue Agency has provided some clarifications on electronic invoicing for foreign companies.
The question was presented by a company not established in Italy but here identified for VAT purposes.
With regard to the communication of cross-border transactions, the Italian Agency recalls that the obligation is borne only by taxpayers resident or established in the Italian territory: the company here identified must not therefore communicate the transactions to and from abroad while, on the contrary, the active operations carried out towards the identified company must be communicated.
As regards the issue of electronic invoices the Agency confirm what was previously indicated in a FAQ, namely that italian companies are required, alternatively, to transmit e-bills via Sdi or to carry out the “esterometero” communication.
In the case of an electronic invoice issue, the Italian VAT number of the identified company must be reported, using a conventional code with seven zeros for transmission and ensuring the possibility of obtaining a paper copy of the invoice if requested.
