In Italy, from 1st January 2019, the invoices, to natural and legal persons that are fiscal resident in Italy, will only be issued electronically (hml format, issued via interchange channel and storage for 10 years on special servers). Only people who have minimum or forfait tax regimes will not have to issue electronic invoices.
For purchases and sales with natural or legal non-resident taxpayers, the invoices will not be electronic but VAT owners will have to transmit, telematically, their data by 5th of the month following the date of issue or receiving of the document (excluding transactions for which a customs bill was issued).
In the case of invoices for the sale of petrol and diesel for engines and the services provided by subcontractors, the electronic invoice obligation shall be triggered on 1st July 2018.
This change has just a truly positive consequence: two-year reduction (as it seems) of the tax assessment. In other words, now every VAT owners should think about reorganizing their professional and corporate structures .
From now on We are structuring to help our customers to manage this new fiscal commitment.