Electronic invoicing has been object of significant debates in the latest years, since rules were unclear and implementation difficult for enterprises. Under the pressure of the digital development and the need of enterprises to reduce administrative costs, at the end of August, rules finalized to set the ground for the implementation of electronic invoicing for transactions carried out between private business operators have been approved (Decree n. 127 of 5 August 2015 published in the Italian Official Journal n. 190 of 18 August 2015).  The law provides for the framework of the electronic invoicing mechanism and, especially, indicates that within 1 July 2016, the Italian Revenue Agency shall make available, free of charge, a software allowing operators to create, send and keep electronic invoices.

Starting on 1 January 2017, the Italian Ministry of Economic and Finance shall make available to business operators a tool for electronic data interchange that is equivalent to the one currently used for the invoices issued vis-à-vis the Public Administration. On the same date, operators who are not obliged to issue invoices (obliged only if the customer requires it) can opt for the electronic transmission to the Italian Revenue Agency of daily considerations related to the supplies of goods and services rendered by the same.