Obligation of electronically issued invoices as from 6th June 2014 to the revenue authorities

Published on26 May 2014 Il Sole 24 Ore; Italia Oggi

As from 6th June 2014  – when tax payers are obliged to issue electronically produced invoices towards the public authorities – the revenue authorities have given notice on their website of this obligation together with certain clarifications 
Electronic invoicing must be followed for all fiscal authorities, the national ministries and the national savings funds. Other public entities will implement this obligation in   at the elapse of another 12 months. The refvenue authorities warn tax payers that they cannot accept invoices that are not in electronic form and after three months from that date cannot make any payments, even partial ones if not liquidating electronic invoices.
 Codes to be use on electronic invoices 
So that Payments by the public administration can be traced, the authorities give the following electronic codes:
-Identification code for the tender (CIG) excluding the tractability elements set out in law 136 del 13 august 2010; 
- Identification code of the project (CUP), for invoices  relating to public works 


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