Italy Tax Agency Clarifies E-Invoicing Obligations of Resident, Nonresident Companies

The Italian Revenue Agency Nov. 25 posted online Letter No. 575/2022, clarifying the e-invoicing obligations of nonresident companies. The taxpayer, registered in a non-EU country and identified in Italy for VAT purposes, purchased electrical panels to be manufactured in Italy and later sold to a company in another non-EU country. The taxpayer sought clarification regarding the invoicing requirements for these activities. The tax agency explained that the taxpayer wasn’t required to use e-invoicing, and clarified that: 1) companies resident and established in Italy are required to use e-invoicing through the exchange system; and 2) nonresident companies, such as the taxpayer, ...