On 27 June 2018, the Italian Government approved a partial postponement of electronic invoicing (e-invoicing) obligations with respect to fuel supplies. The obligation of e-invoicing was introduced by the Italian Budget Law for 2018 (Law no. 205/2017), modifying Legislative Decree no. 127/2015.1
Though the e-invoicing obligation for general business-to-business (B2B) and business-to-customer (B2C) e-invoicing obligation is scheduled to start from 1 January 2019, for both the public subcontract sector and for supplies of petrol or diesel fuel intended for use as motor fuel, the e-invoicing obligation was scheduled to effective as from 1 July 2018.2
According to Law Decree 79 published on 28 June , e-invoicing concerning fuel supplies made by petrol stations will be mandatory now starting from 1 January 2019 (and no longer from 1 July 2018). Therefore, the so-called “scheda carburante” may still be used until the end of 2018 in order to record the costs incurred.
However, it is important to note that, even if the e-invoicing will be actually optional until 31 December 2018, the electronic payment condition (e.g., credit card, debit card, prepaid card or any other electronic means that charge the cost on a bank account) is requested in order to ensure both the right of deduction of the expenses for income tax purposes and the right to recover value added tax.
Mandatory e invoicing will still be in force as from 1 July for supplies of petrol or diesel fuel intended for use as motor fuel not carried out by a petrol station.
1. See EY Global Tax Alert, Italian Budget Law introduces mandatory E-invoicing, dated 6 March 2018.
2. See EY Global Tax Alert, Italian Tax Authorities issue guidance on mandatory e-invoicing, dated 2 May 2018.
EYG no. 010106-18Gbl
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