Italy: VAT measures for 2022, converted into law

Certain e-invoicing rules, and electronic transmission and payment data storage requirements

Certain e-invoicing rules, electronic transmission and payment data storage requirements

Measures converted into law* on 15 December 2021 include value added tax (VAT) provisions.

Among the measures are postponed effective dates for:

  • Certain e-invoicing rules—postponed to 1 July 2022 (from 1 January 2022)
  • Certain electronic transmission and payment data storage requirements—postponed to 1 July 2022 (from 1 July 2021)

Other measures also address the zero-rated regime for the international carriage of goods and for goods supplied to the European Commission and other European entities.

Read a December 2021 report [PDF 251 KB] prepared by the KPMG member firm in Italy

 *Law Decree no. 146 of 21 October 2021 was converted into law on 15 December 2021.


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