Electronic Invoicing
We manage electronic invoicing in full: from document issuance to accounting registration, with the option of direct access to our management system.
Service details
Since 1 January 2019, electronic invoicing has been mandatory for almost all Italian VAT-registered entities. Studio CITI snc manages this obligation for its clients in a complete and integrated manner, ensuring the technical and fiscal compliance of every document issued and received.
The electronic invoicing system involves creating the document in XML format according to the technical specifications of the Revenue Agency, digital signing, transmission via the Exchange System (SdI), delivery notification to the recipient, and digital preservation for at least ten years. Each invoice must contain the recipient code (seven digits) or the recipient's PEC (certified email address).
The firm offers various management options: for clients who prefer to delegate completely, it collects the data (amount, description, client) and handles the issuance; for clients who want to manage issuance independently, it provides access to the firm's management system with training on its use; for companies with high volumes, it integrates data directly with the client's management systems.
All issued and received invoices are recorded in the accounts with correct VAT allocation, verifying the deductibility of VAT on purchases and correct classification in periodic settlements. The firm also manages credit notes, self-invoices for purchases from non-resident parties, and reverse charge transactions.
Frequently asked questions
I am a professional under the flat-rate regime: do I need to issue electronic invoices? +
Yes. From 1 January 2024, electronic invoicing is mandatory for all flat-rate taxpayers, without exceptions. Previously it was only mandatory for those exceeding 25,000 euros in revenue. Failure to comply with the obligation incurs penalties ranging from 90% to 180% of the tax relating to undocumented transactions.
How do I receive invoices from my suppliers electronically? +
To receive electronic invoices, you need a recipient code (seven digits) or to communicate your PEC (Certified Electronic Mail) address to suppliers. The firm can manage the receipt of purchase invoices on your behalf, verify the accuracy of received documents, and proceed with recording them in the accounts.
How long do I need to keep electronic invoices? +
Electronic invoices must be preserved digitally for at least ten years. Digital preservation requires specific technical requirements (immutability, integrity, authenticity and long-term readability of the document). The firm manages digital preservation for its clients, ensuring compliance with Revenue Agency regulations.
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