BEGIN:VCALENDAR
VERSION:2.0
PRODID:-//documentmanagement.systems//EU e-invoicing deadlines//EN
CALSCALE:GREGORIAN
METHOD:PUBLISH
X-WR-CALNAME:E-invoicing deadlines: Italy
X-PUBLISHED-TTL:P1D
REFRESH-INTERVAL;VALUE=DURATION:P1D
BEGIN:VEVENT
UID:italy-2014-06-06-b2g@documentmanagement.systems
DTSTAMP:20261003T000000Z
LAST-MODIFIED:20261003T000000Z
SEQUENCE:1
DTSTART;VALUE=DATE:20140606
DTEND;VALUE=DATE:20140607
SUMMARY:IT: Mandatory e-invoicing (FatturaPA via SdI) to central government
  bodies
DESCRIPTION:Public sector (B2G). Applies to: Suppliers to ministries\, tax 
 agencies and national social security and welfare bodies.\nDetails and sou
 rces: https://documentmanagement.systems/e-invoicing/italy/\nMinistry of E
 conomy and Finance – Department of General Administration: https://www.d
 ag.mef.gov.it/inevidenza/Al-via-lobbligo-di-fatturazione-elettronica/\nEur
 opean Commission: https://ec.europa.eu/digital-building-blocks/sites/space
 s/DIGITAL/pages/467108890/eInvoicing+in+Italy\nLast verified 2026-10-03. I
 nformation only\, not legal or tax advice.
URL:https://documentmanagement.systems/e-invoicing/italy/
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:italy-2015-03-31-b2g@documentmanagement.systems
DTSTAMP:20261003T000000Z
LAST-MODIFIED:20261003T000000Z
SEQUENCE:1
DTSTART;VALUE=DATE:20150331
DTEND;VALUE=DATE:20150401
SUMMARY:IT: Mandatory e-invoicing (FatturaPA via SdI) to all other public a
 dministrations
DESCRIPTION:Public sector (B2G). Applies to: Suppliers to all other public 
 administrations\, including regional and local authorities.\nDetails and s
 ources: https://documentmanagement.systems/e-invoicing/italy/\nAgenzia del
 le Entrate (fatturapa.gov.it): https://www.fatturapa.gov.it/it/norme-e-reg
 ole/normativa/\nEuropean Commission: https://ec.europa.eu/digital-building
 -blocks/sites/spaces/DIGITAL/pages/467108890/eInvoicing+in+Italy\nLast ver
 ified 2026-10-03. Information only\, not legal or tax advice.
URL:https://documentmanagement.systems/e-invoicing/italy/
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:italy-2018-07-01-issue@documentmanagement.systems
DTSTAMP:20261003T000000Z
LAST-MODIFIED:20261003T000000Z
SEQUENCE:1
DTSTART;VALUE=DATE:20180701
DTEND;VALUE=DATE:20180702
SUMMARY:IT: Mandatory B2B e-invoicing via SdI for fuel supplies and for sub
 contractors on public contracts
DESCRIPTION:Issue. Applies to: Suppliers of petrol and diesel for engines (
 except at road filling stations) and subcontractors in the supply chain of
  a public works\, services or supplies contract.\nDetails and sources: htt
 ps://documentmanagement.systems/e-invoicing/italy/\nNormattiva (Istituto P
 oligrafico e Zecca dello Stato / Presidency of the Council of Ministers): 
 https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legislativo:2
 015-08-05\;127~art1!vig=2026-10-03\nGazzetta Ufficiale della Repubblica It
 aliana: https://www.gazzettaufficiale.it/eli/gu/2026/01/30/24/so/4/sg/pdf\
 nLast verified 2026-10-03. Information only\, not legal or tax advice.
URL:https://documentmanagement.systems/e-invoicing/italy/
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:italy-2019-01-01-issue-receive@documentmanagement.systems
DTSTAMP:20261003T000000Z
LAST-MODIFIED:20261003T000000Z
SEQUENCE:1
DTSTART;VALUE=DATE:20190101
DTEND;VALUE=DATE:20190102
SUMMARY:IT: Mandatory e-invoicing via SdI for all domestic B2B and B2C invo
 ices (issue and receive)
DESCRIPTION:Issue and receive. Applies to: VAT-registered businesses reside
 nt or established in Italy\, except flat-rate small businesses (included l
 ater) and businesses relieved of invoicing.\nDetails and sources: https://
 documentmanagement.systems/e-invoicing/italy/\nNormattiva (Istituto Poligr
 afico e Zecca dello Stato / Presidency of the Council of Ministers): https
 ://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legislativo:2015-0
 8-05\;127~art1!vig=2026-10-03\nGazzetta Ufficiale della Repubblica Italian
 a: https://www.gazzettaufficiale.it/eli/gu/2026/01/30/24/so/4/sg/pdf\nAgen
 zia delle Entrate: https://www.agenziaentrate.gov.it/portale/documents/d/g
 uest/guida_fattura_elettronica_dicembre_2025\nLast verified 2026-10-03. In
 formation only\, not legal or tax advice.
URL:https://documentmanagement.systems/e-invoicing/italy/
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:italy-2019-04-18-b2g@documentmanagement.systems
DTSTAMP:20261003T000000Z
LAST-MODIFIED:20261003T000000Z
SEQUENCE:1
DTSTART;VALUE=DATE:20190418
DTEND;VALUE=DATE:20190419
SUMMARY:IT: Public administrations must receive and process e-invoices in t
 he European standard EN 16931 (UBL or CII) through the SdI
DESCRIPTION:Public sector (B2G). Applies to: Contracting authorities and en
 tities\; suppliers may send FatturaPA or EN 16931 invoices.\nDetails and s
 ources: https://documentmanagement.systems/e-invoicing/italy/\nAgenzia del
 le Entrate (fatturapa.gov.it): https://www.fatturapa.gov.it/it/norme-e-reg
 ole/normativa/\nAgenzia delle Entrate (fatturapa.gov.it): https://www.fatt
 urapa.gov.it/export/documenti/Specifiche-Tecniche-Fatturazione-Europea-v2.
 6.pdf\nLast verified 2026-10-03. Information only\, not legal or tax advic
 e.
URL:https://documentmanagement.systems/e-invoicing/italy/
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:italy-2019-06-30-penalties@documentmanagement.systems
DTSTAMP:20261003T000000Z
LAST-MODIFIED:20261003T000000Z
SEQUENCE:1
DTSTART;VALUE=DATE:20190630
DTEND;VALUE=DATE:20190701
SUMMARY:IT: End of the penalty relief for late SdI invoices in the first ha
 lf of 2019
DESCRIPTION:Penalties. Applies to: Businesses filing quarterly VAT settleme
 nts.\nDetails and sources: https://documentmanagement.systems/e-invoicing/
 italy/\nNormattiva (Istituto Poligrafico e Zecca dello Stato / Presidency 
 of the Council of Ministers): https://www.normattiva.it/uri-res/N2Ls?urn:n
 ir:stato:decreto.legislativo:2015-08-05\;127~art1!vig=2026-10-03\nLast ver
 ified 2026-10-03. Information only\, not legal or tax advice.
URL:https://documentmanagement.systems/e-invoicing/italy/
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:italy-2019-07-01-report@documentmanagement.systems
DTSTAMP:20261003T000000Z
LAST-MODIFIED:20261003T000000Z
SEQUENCE:1
DTSTART;VALUE=DATE:20190701
DTEND;VALUE=DATE:20190702
SUMMARY:IT: Electronic storage and transmission of daily retail receipts (c
 orrispettivi telematici) to the Revenue Agency
DESCRIPTION:Report. Applies to: Retailers and similar businesses not requir
 ed to invoice\, with a turnover above €400\,000.\nDetails and sources: h
 ttps://documentmanagement.systems/e-invoicing/italy/\nNormattiva: https://
 www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legislativo:2015-08-0
 5\;127~art2!vig=2026-10-03\nLast verified 2026-10-03. Information only\, n
 ot legal or tax advice.
URL:https://documentmanagement.systems/e-invoicing/italy/
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:italy-2019-09-30-penalties@documentmanagement.systems
DTSTAMP:20261003T000000Z
LAST-MODIFIED:20261003T000000Z
SEQUENCE:1
DTSTART;VALUE=DATE:20190930
DTEND;VALUE=DATE:20191001
SUMMARY:IT: End of the penalty relief for late SdI invoices for monthly VAT
  filers
DESCRIPTION:Penalties. Applies to: Businesses filing monthly VAT settlement
 s.\nDetails and sources: https://documentmanagement.systems/e-invoicing/it
 aly/\nNormattiva (Istituto Poligrafico e Zecca dello Stato / Presidency of
  the Council of Ministers): https://www.normattiva.it/uri-res/N2Ls?urn:nir
 :stato:decreto.legislativo:2015-08-05\;127~art1!vig=2026-10-03\nLast verif
 ied 2026-10-03. Information only\, not legal or tax advice.
URL:https://documentmanagement.systems/e-invoicing/italy/
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:italy-2020-01-01-report@documentmanagement.systems
DTSTAMP:20261003T000000Z
LAST-MODIFIED:20261003T000000Z
SEQUENCE:1
DTSTART;VALUE=DATE:20200101
DTEND;VALUE=DATE:20200102
SUMMARY:IT: Electronic storage and transmission of daily retail receipts (c
 orrispettivi telematici) for all retailers
DESCRIPTION:Report. Applies to: All businesses making retail and similar su
 pplies under Article 22 of the VAT Decree.\nDetails and sources: https://d
 ocumentmanagement.systems/e-invoicing/italy/\nNormattiva: https://www.norm
 attiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legislativo:2015-08-05\;127~a
 rt2!vig=2026-10-03\nLast verified 2026-10-03. Information only\, not legal
  or tax advice.
URL:https://documentmanagement.systems/e-invoicing/italy/
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:italy-2022-07-01-issue@documentmanagement.systems
DTSTAMP:20261003T000000Z
LAST-MODIFIED:20261003T000000Z
SEQUENCE:1
DTSTART;VALUE=DATE:20220701
DTEND;VALUE=DATE:20220702
SUMMARY:IT: Mandatory e-invoicing via SdI extended to flat-rate small busin
 esses with revenue above €25\,000
DESCRIPTION:Issue. Applies to: Businesses under the flat-rate scheme or the
  'regime di vantaggio'\, and associations under Law 398/1991 with commerci
 al proceeds up to €65\,000\, whose revenue or fees in the previous year 
 exceeded €25\,000 (annualised).\nDetails and sources: https://documentma
 nagement.systems/e-invoicing/italy/\nNormattiva: https://www.normattiva.it
 /uri-res/N2Ls?urn:nir:stato:decreto.legge:2022-04-30\;36~art18!vig=2026-10
 -03\nNormattiva: https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decr
 eto.legislativo:2015-08-05\;127~art1!vig=2022-01-01\nLast verified 2026-10
 -03. Information only\, not legal or tax advice.
URL:https://documentmanagement.systems/e-invoicing/italy/
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:italy-2022-07-01-report@documentmanagement.systems
DTSTAMP:20261003T000000Z
LAST-MODIFIED:20261003T000000Z
SEQUENCE:1
DTSTART;VALUE=DATE:20220701
DTEND;VALUE=DATE:20220702
SUMMARY:IT: Cross-border transaction data (esterometro) must be sent throug
 h the SdI in the FatturaPA format
DESCRIPTION:Report. Applies to: Businesses resident or established in Italy
 \, for sales to and purchases from parties not established in Italy.\nDeta
 ils and sources: https://documentmanagement.systems/e-invoicing/italy/\nNo
 rmattiva (Istituto Poligrafico e Zecca dello Stato / Presidency of the Cou
 ncil of Ministers): https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:d
 ecreto.legislativo:2015-08-05\;127~art1!vig=2026-10-03\nGazzetta Ufficiale
  della Repubblica Italiana: https://www.gazzettaufficiale.it/eli/gu/2026/0
 1/30/24/so/4/sg/pdf\nLast verified 2026-10-03. Information only\, not lega
 l or tax advice.
URL:https://documentmanagement.systems/e-invoicing/italy/
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:italy-2022-09-30-penalties@documentmanagement.systems
DTSTAMP:20261003T000000Z
LAST-MODIFIED:20261003T000000Z
SEQUENCE:1
DTSTART;VALUE=DATE:20220930
DTEND;VALUE=DATE:20221001
SUMMARY:IT: End of the penalty relief for small businesses newly obliged on
  1 July 2022
DESCRIPTION:Penalties. Applies to: Flat-rate and similar small businesses o
 bliged from 1 July 2022.\nDetails and sources: https://documentmanagement.
 systems/e-invoicing/italy/\nNormattiva: https://www.normattiva.it/uri-res/
 N2Ls?urn:nir:stato:decreto.legge:2022-04-30\;36~art18!vig=2026-10-03\nLast
  verified 2026-10-03. Information only\, not legal or tax advice.
URL:https://documentmanagement.systems/e-invoicing/italy/
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:italy-2024-01-01-issue@documentmanagement.systems
DTSTAMP:20261003T000000Z
LAST-MODIFIED:20261003T000000Z
SEQUENCE:1
DTSTART;VALUE=DATE:20240101
DTEND;VALUE=DATE:20240102
SUMMARY:IT: Mandatory e-invoicing via SdI for all remaining flat-rate small
  businesses
DESCRIPTION:Issue. Applies to: All remaining businesses under the flat-rate
  scheme or the 'regime di vantaggio' and associations under Law 398/1991 p
 reviously exempt\, regardless of revenue.\nDetails and sources: https://do
 cumentmanagement.systems/e-invoicing/italy/\nNormattiva: https://www.norma
 ttiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legge:2022-04-30\;36~art18!vig
 =2026-10-03\nNormattiva: https://www.normattiva.it/uri-res/N2Ls?urn:nir:st
 ato:decreto.legislativo:2015-08-05\;127~art1!vig=2022-01-01\nLast verified
  2026-10-03. Information only\, not legal or tax advice.
URL:https://documentmanagement.systems/e-invoicing/italy/
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:italy-2027-01-01-other@documentmanagement.systems
DTSTAMP:20261003T000000Z
LAST-MODIFIED:20261003T000000Z
SEQUENCE:1
DTSTART;VALUE=DATE:20270101
DTEND;VALUE=DATE:20270102
SUMMARY:IT: New legal basis: e-invoicing and SdI rules move into Article 77
  of the Consolidated VAT Act\; Article 1 of Legislative Decree 127/2015 is
  repealed
DESCRIPTION:Other. Applies to: All businesses in scope of the e-invoicing o
 bligation.\nDetails and sources: https://documentmanagement.systems/e-invo
 icing/italy/\nGazzetta Ufficiale della Repubblica Italiana: https://www.ga
 zzettaufficiale.it/eli/gu/2026/01/30/24/so/4/sg/pdf\nNormattiva (Istituto 
 Poligrafico e Zecca dello Stato / Presidency of the Council of Ministers):
  https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legislativo:
 2015-08-05\;127~art1!vig=2026-10-03\nLast verified 2026-10-03. Information
  only\, not legal or tax advice.
URL:https://documentmanagement.systems/e-invoicing/italy/
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:italy-2027-12-31-other@documentmanagement.systems
DTSTAMP:20261003T000000Z
LAST-MODIFIED:20261003T000000Z
SEQUENCE:1
DTSTART;VALUE=DATE:20271231
DTEND;VALUE=DATE:20280101
SUMMARY:IT: EU authorisation for Italy's mandatory e-invoicing (derogation 
 from Articles 218 and 232 of the VAT Directive) expires
DESCRIPTION:Other. Applies to: Italy (legal basis of the domestic obligatio
 n at EU level).\nAny extension request is due by 31 March 2027. Since 14 A
 pril 2025 the ViDA Directive lets Member States require domestic e-invoici
 ng without such an authorisation\; Italy has not announced whether it will
  request an extension.\nDetails and sources: https://documentmanagement.sy
 stems/e-invoicing/italy/\nCouncil of the European Union (EUR-Lex): https:/
 /eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=OJ:L_202403150\nCouncil 
 of the European Union (EUR-Lex): https://eur-lex.europa.eu/legal-content/E
 N/TXT/HTML/?uri=OJ:L_202500516\nLast verified 2026-10-03. Information only
 \, not legal or tax advice.
URL:https://documentmanagement.systems/e-invoicing/italy/
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:italy-2030-07-01-report@documentmanagement.systems
DTSTAMP:20261003T000000Z
LAST-MODIFIED:20261003T000000Z
SEQUENCE:1
DTSTART;VALUE=DATE:20300701
DTEND;VALUE=DATE:20300702
SUMMARY:IT: Digital reporting of intra-EU B2B transactions under the EU ViD
 A package
DESCRIPTION:Report. Applies to: Businesses making intra-EU B2B supplies.\nI
 talian implementing legislation not yet published.\nDetails and sources: h
 ttps://documentmanagement.systems/e-invoicing/italy/\nCouncil of the Europ
 ean Union (EUR-Lex): https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?
 uri=OJ:L_202500516\nLast verified 2026-10-03. Information only\, not legal
  or tax advice.
URL:https://documentmanagement.systems/e-invoicing/italy/
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:italy-2035-01-01-other@documentmanagement.systems
DTSTAMP:20261003T000000Z
LAST-MODIFIED:20261003T000000Z
SEQUENCE:1
DTSTART;VALUE=DATE:20350101
DTEND;VALUE=DATE:20350102
SUMMARY:IT: Domestic e-invoicing and reporting to be aligned with the ViDA 
 rules on e-invoices and digital reporting
DESCRIPTION:Other. Applies to: Businesses in scope of the Italian e-invoici
 ng obligation.\nItalian implementing legislation not yet published.\nDetai
 ls and sources: https://documentmanagement.systems/e-invoicing/italy/\nCou
 ncil of the European Union (EUR-Lex): https://eur-lex.europa.eu/legal-cont
 ent/EN/TXT/HTML/?uri=OJ:L_202500516\nLast verified 2026-10-03. Information
  only\, not legal or tax advice.
URL:https://documentmanagement.systems/e-invoicing/italy/
TRANSP:TRANSPARENT
END:VEVENT
END:VCALENDAR