E-invoicing in Italy (FatturaPA via SDI)

From 1 January 2019, VAT e-invoicing in the "FatturaPA" format sent through a platform of the Italian tax authorities, the "Sistema di Interscambio" (SDI) will be obligatory in Italy.

This obligation is for Italian resident companies and for non-resident companies that are VAT registered in Italy.

Cybot - the company behind Cookiebot - is not VAT registered in Italy neither directly nor via an Italian VAT registration and invoices coming from Cybot are therefore exempt from the requirements. Invoices from Cybot will continue to be issued in the current PDF format and sent to customers via email.

For those resellers submitting invoices to Cybot for the payout of their Reseller Administration Fee, those invoices should be in a standard PDF format as previously as we do not accept e-invoicing/the FatturaPA XML format. These invoices will continue to be handled under the "reverse charge" of the EU Mini One Stop Shop (MOSS) scheme.

For further information, you may consult these external resources:

https://www.taxperience.nl/nl/news/introduction-of-mandatory-e-invoicing-in-italy-per-1-january-2019/

https://www.taxathand.com/article/9924/Italy/2018/E-invoicing-obligations-apply-only-to-resident-companies