The Italian authorities have released version 1.9 of the technical specifications for e-invoicing. Announced on 31 January 2025, these updates will be mandatory from 1 April 2025.
Key changes in version 1.9
Businesses must prepare for several updates in the latest version of the technical specifications, including:
- New document type (TD29) – This will be used to report omitted or irregular invoices to the Italian Revenue Agency.
- Modification to TD20 – The description of this document type has been updated.
- Changes to tax regime code “RF20” – This now aligns with the new cross-border VAT exemption regime for small businesses.
What businesses need to do
Companies using e-invoicing in Italy should review these changes and update their invoicing systems before 1 April 2025. Ensuring compliance with the revised specifications will help avoid reporting issues and potential penalties.
Access the full specifications
The complete Italian version 1.9 of the technical specifications is available here.
Key takeaways
- Version 1.9 of the technical specifications takes effect on 1 April 2025.
- TD29 introduced for reporting omitted or irregular invoices.
- TD20 and RF20 descriptions updated to reflect new VAT exemption rules.
- Businesses must update their e-invoicing systems to remain compliant.
For further details, consult the official Italian Revenue Agency website.
