Electronic Invoicing

Italy: New Requirements For Tax Exempt Electronic Invoices Through an Intent Declaration

italy intent declaration

The Italian government has published new requirements for the “Dicharazione d’intento” which will become mandatory in January. 

The new requirements in the Provvedimento 293390/2021 published  by the Italian tax authority “Agenzia Delle Entrate only affects companies that have to issue electronic invoices for tax exempt operations through an intent declaration “dichiarazione d’intento”

The Dichiarazione d’intento is a declaration that is normally created y regular exporters that want to buy or import without VAT in the invoices they receive. Once an authorization has been received by the Agenzia delle Entrate they communicate the declarations to their suppliers to include the information in the invoice. 

Invoices of this kind must include the following information:

  • Natura: exemption code “N3.5” equivalent to “non imponibili – a seguito di dichiarazioni d’intento”;
  • Tipo Dato: the word “INTENTO” must be reported;
  • Riferimento Testo: you must report the reception protocol of the intent declaration and its progressive separated by the sign “-” or “/” (ex.08060120341234567-000001)
  • Riferimento Data: you must report the date of reception given by the Agenzia delle Entrate containing the protocol of the declaration of intent.

These requirements make up the rest of the changes demanded by the Agenzia delle Entrate as of January which also include the new rules for the archiving of electronic documents. 

EDICOM News Global | Find out more about Electronic Invoicing

How electronic invoicing works in Costa Rica

We explain all the details for issuing and receiving electronic invoices and other electronic documents in Costa Rica.

Belgium Will Make The B2B Electronic Invoice Mandatory

The proposed measures to implement electronic invoicing in Belgium have been postponed, due to the lack of agreement

Saudi Arabia Makes Electronic Invoicing Mandatory: FATOORAH Project

The EDICOM e-Invoicing solution for the Kingdom of Saudi Arabia is ready for the integration phase with the ZATCA system