Legislative Decree no.148 of 27 December 2018, published in the Official Journal, will enter into force next February 1st, and sets the European standard on e-Invoicing (EN16931).
European e-Invoicing starts from public procurement
This standard obliges public administrations and all contracting entities to receive e-invoices issued according to the European standard on e-Invoicing, EN16931, for the execution of public procurement contracts.
European e-Invoicing from 18 April 2019
The Decree implements Directive 2014/55/EU of the European Parliament and of the Council of 16 April 2014 on electronic invoicing in public procurement .
The Exchange System managing the European standard on e-Invoicing EN16931 will be operational on 18 April 2019.
The obligation will involve public administrations and the entities identified by Article 1 of Legislative Decree 50/2016 and by article 1, paragraph 2 of Law 196/2009. For everyone else, the obligation is postponed to 18 April 2020.
What will happen to the Exchange System?
The Revenue Agency, AgID and other public entities are working to ensure that the Exchange System can automatically convert the PA e-invoice format to the new model introduced by EN16931:2017-part 1 and part 2 (UBL and UN/CEFACT).