As of 1st of January 2019, Italian companies and professionals are obliged to issue electronical invoices. This obligation concerns all companies, professionals and permanent establishments of foreign entities established in Italy. The e-invoicing process mainly consists of the following steps:

• The electronic invoice must be created in a digital format called XML    (eXtensible Markup Language). A specific software program is required for this purpose
• Transmission of the invoice in XML format to the public exchange system SDI (“Sistema di interscambio”) of the Italian tax office
• Control of the electronic invoice by the exchange system SDI of the Italian tax office.

The service procedure may have the following outcome:

• Negative result: in this case the invoice is considered as not issued and the exchange system sends an error message to the sender within 5 days after sending. The issuer can make the prescribed changes and then resend the invoice.
• Positive result: as soon as the invoice is delivered to the recipient or made available in the personal web area on the tax office’s website, the invoice is deemed to have been issued. In this case, the sender receives a confirmation of receipt from the exchange system.

The electronic invoices can be stored free of charge by using the electronic archiving service of the tax office.

To handle the creation and sending of electronic invoices smoothly, we provide our clients with the following software program if required.

Program for receiving electronic incoming invoices

With the free use of our Datev Koinos programme, you can monitor all received electronic invoices. The receipt of invoices via the so-called codice destinatario of Datev Koinos offers decisive advantages compare to the one received via the certified e-mail address (PEC). The Datey Koinos web platform provides access to to all received electronic invoices. In addition to an ordered list and a search function, the web platform offers the possibility to view the invoices directly using a suitable viewer and to print or save them as PDF files. In addition, the web platform gives the possibility of electronically archiving invoices received in accordance with current regulations.

Program for sending electronic outgoing invoices

If you do not have your own software program with which you can create and send electronic outgoing invoices, we are happy to offer you the option of using the Superbill software program developed from our software provider DATEV KOINOS.

If our software program meets your needs and you decide to use Datev Koinos for issuing electronic invoices, we will provide you with free training. To guarantee a smooth process, we are of course always available to answer any arising inquiries.