From 1 July 2022, electronic invoicing must be used to issue invoices to customers not resident in Italy.
THEOn July 1, 2022, the esterometro, the quarterly electronic communication that summarizes the invoices issued and received with subjects not established in Italian territory, was officially retired.
For cross-border transactions, i.e. for all those transactions that occur between economic operators established in the Italian territory and subjects who do not reside within the Italian State, it is mandatory to use electronic invoicing.
Let's shed some light on the issuing of invoices to customers who are not resident in Italy following the new regulation just iceland phone number list introduced.
Electronic Invoicing for Abroad. What's New from 1 July 2022
New obligations regarding electronic invoicing came into force on 1 July 2022: electronic invoicing became mandatory for flat-rate taxpayers and the esterometro for cross-border transactions was abolished.
For transactions with entities not established in Italy, electronic invoicing is now mandatory.
There are also important changes: the obligation no longer concerns only transactions relevant for VAT purposes but all purchases and sales of goods and services with foreign countries. The clarification is contained in the Revenue Agency circular 26/2022, which provides interpretative clarifications on the new obligations in force.