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Electronic invoicing
Definition
The electronic invoice is an XML (eXtensible Markup Language) document that is electronically sent to the Revenue Agency Exchange System in the first place and then, via the same System, to the addressee. An electronic invoice, when it meets the format requirements that are prescribed by the Exchange System, has the same legal validity as a paper invoice.
Obliged entities
The obligation to issue electronic and traceable invoices concerns all kinds of invoices, not only those issued to public administrations and final consumers (B2C - Business to Consumer), but also those exchanged between VAT number holders residing in Italy (B2B - Business to Business).
Non-obliged entities
There is no obligation to issue electronic invoices to foreign customers. The exemption from the obligation also concerns agricultural microenterprises, those who opt for subsidized tax regime or flat rate scheme, and health workers who are obliged to send tax data to the National Health Service.
How to manage electronic invoices
The electronic invoice must be issued only in XML format. Therefore, before sending an invoice, you have to check that such format can be processed by the accounting software that you currently use. Subsequently, you can send the invoice to the Revenue Agency Exchange System that, in turn, after due verification, will forward it to the addressee’s Fiscal Drawer. The invoice can be sent either by the issuer or by an appointed agency. It is recommended to use a specific software, which has to be capable of interacting with the Exchange System software and, at the same time, of safely storing invoices. To send an invoice you have to know the certified email address or the univocal code of the addressee.
The tools offered by the Chamber of Commerce
The Chamber of Commerce provides registered Enterprises with free tools that are capable of managing the whole electronic invoicing process, i.e. of filling out, sending, receiving and storing the relevant documents.
In order to access such tools it is necessary to have a SPID or a CNS.
Once logged into your personal user area it is possible to:
- Upload your invoices and convert them to XML format, or directly create XML invoices;
- Sign invoices with your digital signature – this is highly recommended to guarantee the integrity of documents;
- Send invoices to the Revenue Agency Exchange System;
- Receive payable invoicing;
- Store invoices:
- Delegate a third party to only fill out or to fill out and sign invoices;
- Send invoices in bulk to your accountant.