Electronic invoicing between italian companies

January 1, 2019

From 1 January 2019 all invoices issued, following the sale of goods and services rendered between residents or established in Italy, may only be electronic invoices. The electronic invoice obligation, introduced by the Budget Law 2018, applies both if the sale of the goods or the provision of services is carried out between two VAT operators (B2B operations, ie Business to Business), and in the event that the sale / performance is carried out by an Iva operator towards a final consumer (B2C transactions, ie Business to Consumer).

If the invoice is formed and sent to the customer in a form other than XML or in different ways from the Interchange System, as provided for by the provision of April 30, 2018, such invoice is considered not issued, with consequent penalties (as in art. 6 of Legislative Decree No. 471/1997) charged to the supplier and with the impossibility of deducting VAT from the customer. Only operators (companies and self-employed workers) who fall under the so-called "benefit scheme" are exempted from issuing an electronic invoice (as per article 27, paragraphs 1 and 2 of Italian Law Decree no. 98, converted, with amendments, by law July 15, 2011, No. 111) and those that fall within the so-called "flat-rate scheme" (referred to in Article 1, paragraphs 54 to 89, of the law December 23, 2014, No. 190). For more information, refer to the Tax Authority website.

In order to fulfill this obligation, you must send your invoices to the recipient codes that Eni spa and its Italian companies have opened in the system. See the dedicated table "SDI Recipient Code" (matching the recipient code and the Eni.xlsx group company). n the Eni eSupplier Portal all the information regarding the progress of the document processin will continue to be availables, with the relative payments, and the functions for publish documents and managing their company details, will always be active.

To simplify your operations and improve the accounting processes, we have prepared a user manual that will guide you to the development of the mandatory xml format, complete with all the information necessary to guarantee the efficiency of the service (ENI-FE-Suggerimenti compilazione tracciato XML)