Regulatory updates - Italy
Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.

Upcoming Consolidated VAT Code to streamline regulations
The Italian Council of Ministers has approved a preliminary legislative draft that will unify existing Value Added Tax (VAT) regulations into a single comprehensive document, scheduled to take effect in early 2026.
Italy moves toward digital tax receipts
Italy's Finance Committee has approved Resolution No. 7-00286, introducing digital tax receipts to consumers for electronic payments. The proposed implementation timeline is between 2027 and 2029.
B2C healthcare e-invoice ban made permanent
On June 4, 2025, the Council of Ministers approved a legislative decree that amends tax compliance provisions, including the permanent prohibition of electronic invoicing via the SdI for healthcare services provided to individuals, to protect the confidentiality of healthcare data. This measure also aims to prevent costly infrastructure development and additional expenses for healthcare providers.
Country specifications
E-Invoicing/CTC Model:
Centralised
Mandatory Infrastructure:
– For invoices: SDI
– For orders: NSO
Mandatory Format:
– For invoices: FatturaPA
– For orders: Peppol BIS
Mandatory for Issuing:
All suppliers
Mandatory for Receiving:
All buyers
eSignature:
– SDI: Required
– NSO: Neither required nor possible on Peppol BIS
Archiving Period:
10 years
Archiving Abroad:
Allowed under conditions

Contact us
Fulfil the NSO directive with Pagero
Visit our solution page (in Italian) to find out more about Pagero’s solution for digital management of orders for suppliers to the Italian national healthcare system (Sistema Sanitario Nazionale) via NSO.

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