European Commission Adopts Proposal for Council Decision on Italy’s Request to Extend Mandatory E-Invoicing System

The European Commission (EC) Oct. 10 adopted Proposed Council Implementing Decision No. COM/2024/447, on Italy’s authorization request to continue applying a special measure deviating from Articles 218 and 232 of EU Directive 2006/112/EC on the common system of VAT. Italy sought permission to continue imposing a mandatory electronic invoicing system to simplify collection procedures and prevent VAT evasion or avoidance. The decision includes measures to: 1) extend Italy’s authorization to the earlier of Dec. 31, 2025, or the adoption of a directive amending the VAT rules to allow electronic invoicing, from the current sunset date of Dec. 31, 2024; and ...