Legislative Decree 87/2024 tweaked paragraph 8, Article 6, Legislative Decree 471/1997.
Prior to the reform, the provision stipulated that a purchaser or principal who, in the exercise of enterprises, arts or professions, purchased goods or services without the issuance of an invoice or with the issuance of an irregular invoice, was punished, without prejudice to the liability of the transferor or supplier, with a penalty equal to 100 percent of the tax, with a minimum of 250 euros for each individual violation.