ApprofondimentiCircolariMemorandum N. 26 March 31, 2025 Electronic invoice updates effective April 1

31 March 2025

As of April 1, 2025, version 1.9 of the technical specifications for electronic invoicing, published on January 31, 2025, will come into effect.

The main change concerns the way in which the transferee or principal will have to transmit the communication to the Revenue Agency in case of failure or irregular issuance of the invoice by the transferor or supplier, in order to avoid the penalty provided for in Article 6, paragraph 8 of Legislative Decree 471/97.

 

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