Italian VAT invoice requirements

The Italian VAT obligations for the format and information to be detailed on invoices follows the EU VAT Directive and its VAT invoice requirements.

Italian VAT invoices must be issued on the date of the supply for goods, and up to 15 days following the month end of any supply.  Invoices must be kept until the end of the fourth year of the year following the supply.  Italy, like all EU states, allows for the use of electronic invoices under certain conditions.

Invoices must contain at least the following basic information:

• Issue date
• A unique invoice number
• VAT number of the supplier
• Fiscal representative details of the supplier if appropriate
• Full address of the supplier and customer
• Full description of the goods or services provided
• Details of quantities of goods, if applicable
• A date of the supply if different from the invoice date
• The net, taxable value of the supply
• The VAT rate(s) applied, and the amount of VAT broken out by rate
• A reference to the applicable law where VAT is not charged
• The gross, total amount of the invoice

A simplified invoice may be provided instead for transactions below €100.

Get help solving your VAT challenges