In order to incentivize the traceability of payments, Article 3 of Legislative Decree No. 127 of Aug. 5, 2015, as amended and supplemented, introduced a 2-year reduction in the time limit for assessment in favor of entities that
- use exclusively electronic invoicing via SdI or telematic payments;
- make/receive payments by traceable means for amounts exceeding 500 euros each (even a single collection or payment made by untraceable means inhibits the reduction of the assessment terms).