In Italy, for the whole first semester (for the quarterly ones) and for the first 9 months (for the monthly ones) of 2019, if the e-invoices are issued (the invoice is considered issued when it is sent /accepted to/by the SDI) late, the delay will not be sanctioned if the e-invoices are included in the correct VAT settlemtent (in the correct quarter or month, depending on the case).
From 1st July there will be 10 days to issue the invoice and what I’ve just described will no longer be considered valid (except for monthly ones that will have 3 months more as "bonus").
Well, but when is it possible to deduct the VAT? As the only invoice that has fiscal value is the electronic one, nothing counting any provided paper copy, the only moment from which you can deduct the VAT is the one from which you receive the e-invoice; in other words, when you receive the e-invoice in your area of the revenue and custom agency’s website (or in your own management system).
For example, in the case of two tax payers with monthly VAT settlement, if the seller issues (delivers to the SDI) the e-invoice, dated 28th February, on 4th March, there will be no penalties for the seller if he includes it in the VAT settlement of the month of February. The buyer, however, to be able to deduct it in the VAT settlement of the month of February (month of the operation) must receive it no later than 15th March. If the buyer receives it later, he will only be able to deduct VAT from the month of receipt (for instance, if the buyer receives the invoice on 16th March he can deduct it from the month of March included on – and within the month of December).
This is due because the buyer must receive the e-invoice by the 15th of the following month the period (month or quarter) of the operation; but pay attention to the operations of the month of December because, in this case, the deduction is just up to the period of e-invoice’s possession and therefore the e-invoices dated 31/12 will most likely only be deducted from January of the following year.