Electronic Invoicing

Italy Extends Entry Into Force of e-Invoicing for Some Types of Fuel Companies until January 2019

italy e-invoicing

Decree Law n.79 of 28/6/2018 grants an extension to companies that sale petrol or diesel for transport at road distribution facilities, which should have started to issue an electronic invoice from July 1, 2018. These companies will begin to exchange the invoice electronically from 1 January 2019.

However, this extended deadline does not affect subcontractors of the public administrations, who must comply with the obligation to invoice electronically by July 1, 2018.

Therefore, a part of companies in the hydrocarbon sector will have six more months to prepare for the electronic invoice. This way, January 1, 2019 becomes the date on which e-invoicing between private companies is rolled out across the board, both in the issuance and receipt of bills. The billing scenario in Italy will be fully electronic from this date on, as the first country in Europe that legally obliges companies to adapt to this electronic model.

Italian Public Administration already offers the companies the possibility of voluntarily joining B2B/B2C e-Invoicing. Any company that wishes to do so can sign up for obligatory e-invoicing between private companies, as the SdI platform is up and running. By taking advantage of this possibility, companies can plan the roll out the new model in advance, avoiding massive launch on January 01, 2018. We advise companies to get ahead of the obligation and run tests of the new model to be ready on time. At the same time, working can continue through the traditional channels. 

Keys to implementing the B2B/B2C e-invoicing project successfully 

How is the SDI connection performed?

Invoices are transmitted to the SDI platform electronically. EDICOM acts as an Authorized Channel certified by the Agenzia delle Entrate to serve as an intermediary in sending and receiving invoices over the SDI.

Reception and integration of invoice status

For optimal invoice management, SDI has created a notification flow that will accompany invoices and will provide invoice status visibility for issuers.

By using an electronic solution like the one from EDICOM, all document status notifications you receive can be automatically integrated in your ERP for more agile internal processing. If the ERP is unable to integrate them initially, you can manage notifications using a simple web interface of the EDICOM platform.

In addition to the SDI notifications flow, the EDICOM platform provides customers with a number of general control mechanisms to detect e-Invoicing flow anomalies and be able to flag them.

Invoice data integrity

We recommend using an electronic signature and time stamp to guarantee invoice authenticity and integrity. It is not mandatory to electronically sign the invoices, but an electronic signature guarantees the integrity, which is a mandatory aspect of the process.

As a Qualified Trust Service Provider under the eIDAS Regulation, EDICOM can apply e-signatures and electronic time stamps to documents with full safety and integrity guarantees.

Invoices electronic archiving

Electronic invoices and variation notes transmitted and received should be archived electronically, in accordance with the Ministry of the Economy and Finance decree of 17 June 2014. This process is known as Conservazione Elettronica and defines the technical rules governing online archiving.

The EDICOM platform can archive documents in full compliance with Conservazione Elettronica. The service ensures that files are preserved in accordance with the local regulations, applying an e-signature and electronic time stamp while guaranteeing safe and redundant archiving, speedy document availability, and online viewing.

EDICOMLta guarantees document integrity over time through eIDAS certification of the qualified preservation of qualified e-time stamps added to stored documents.

Workflow for cross-border transactions

On one hand, foreign companies can voluntarily sign up to the SDI and operate as normal, following the flow described in the previous diagram.

On the other hand, when the foreign company does not sign up with the SDI, the Italian company will have to declare invoice data using the TDF (Transmissione Datti Fatture) file. The TDF shall only include the information regarding its cross-border operations.

EDICOM can fully automate sending the TDF file to the Agenzia del Entrate, following specifications to act in accordance with the Italian law regarding VAT reporting.


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