![]() Moreover, as it is possible to acquire the invoice in the form of XML files ( eXtensible Markup Language), the accounting process for data contained in the invoices can be sped up, thus reducing both the costs of managing this process and the errors that can be generated by acquiring data manually. Documents may be stored free of charge by joining the dedicated service provided by the Revenue Agency. The advantagesĮlectronic invoicing allows you to issue, send and deliver the invoice without the use of paper, with a remarkable reduction in the costs of printing, shipping and storing documents. Therefore, the mandatory data to be shown on the electronic invoice are the same as those shown on paper invoices, in addition to the digital address where the customer wants the invoice to be delivered. If so, the SdI securely delivers the invoice to the recipient by communicating, to whoever has transmitted the invoice, the date and time of delivery of the document with a "delivery receipt". CEM address) to which the customer wants the invoice to be delivered it checks that the VAT number of the supplier (so-called seller/service supplier) and the VAT number, i.e. The Exchange System essentially operates as a postman: it checks if the invoice sent by the supplier contains the necessary data (at least the mandatory data required for tax purposes), as well as the digital address (so-called "recipient code " i.e. The file of the invoice can also be transmitted via Certified Electronic Mail (CEM), or via the dedicated digital channels. Once prepared, the invoice is sent to the Exchange System. To prepare the electronic invoice it is possible to use a series of free services from the Revenue Agency. ![]() The obligation to issue the electronic invoice was introduced by the 2018 Budget Law. The e-invoice is prepared digitally, using a computer, a tablet or a smartphone, and transmitted electronically to the customer through the Exchange System (SdI) of the Italian Revenue Agency. Therefore, starting from this date paper invoices can no longer be issued. From 1st January 2019 it has become mandatory to issue the electronic invoice (e-Invoice) in transactions between private individuals following the sale of goods and rendering of services carried out between subjects residing or established in Italy. ![]()
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