Since the 1st of January 2019 in Italy VAT subjects have the legal obligation to issue electronic invoices.

The e-invoice is an IT document, which is sent through the SdI, interexchange system, by the issuers to the addressee. The electronic invoice must be digitally signed in order to guarantee the authenticity and the integrity of the origin and the content. 

This innovative invoice has to be issued for all the sales of goods and services made by VAT subject are resident, settle in or recognized in Italy. The VAT subject who are not obliged to issue the e-invoice are those who applies the flat-rate scheme and those who make transfer of goods and services with non residential or non-settle in people. 

To better understand the importance of this new process, it can be defined as a revolutionary reform happened in only two European countries so far: Portugal, Italy and France (only for transactions with Public administration). In fact, the other EU countries are now asking information to the two pioneering nations in order to introduce in the foreseeable future the same innovative kind of invoicing. Gilberto Gelosa, as a member of the CNDCEC (National Council of Chartered Accountants and Accounting Experts) is one of the major experts about this matter, considering he followed the whole process confronting with the leading experts, he can give support to both foreigners and national institutions, public and private companies and citizens in gaining more knowledge about the world of electronic invoicing.

**You can also read: "In Italy as from 01 January 2019 Electronic Invoices Only"**