Regulatory updates - Italy

On June 4, 2025, the Council of Ministers announced the final approval of Legislative Decree "Supplementary and Corrective Provisions on Tax Compliance, Biennial Preventive Settlement, Tax Justice, and Tax Sanctions," (Disposizioni integrative e correttive in materia di adempimenti tributari, concordato preventivo biennale, giustizia tributaria e sanzioni tributarie).  

The decree supplements and amends various tax obligation provisions, including Legislative Decree No. 119/2018, by removing references to specific tax periods. Consequently, it permanently prohibits the issuance of electronic invoices via the SdI for healthcare services provided to individuals (B2C) by entities required to submit data to the Health Card System (Sistema Tessera Sanitaria), thereby ensuring the confidentiality of healthcare data. Additionally, the decision aims to avoid costly infrastructure development and prevent additional expenses for healthcare providers. 

The Milleproroghe Decree 2025, converted into Law No. 15/2025, extends the ban on issuing healthcare e-invoices to natural persons (B2C) for those required to send data to the Health Card System (Sistema Tessera Sanitaria) for processing the pre-filled tax return until December 31, 2025.

This exemption applies to healthcare services provided directly to end consumers by doctors, dentists, private healthcare facilities, and other healthcare providers.

The exemption for B2C healthcare e-invoices addresses concerns regarding compliance with privacy regulations, such as the EU General Data Protection Regulation (GDPR), and the risks associated with transmitting sensitive patient data through the SDI (Sistema di Interscambio).

On December 19, 2024, the Council Implementation Decision 2024/3150, allowing Italy to continue with mandatory e-invoicing, was published. Compared to the Proposal Decision, this Decision includes updated information and extends the timeline until December 31, 2027. The deadline will apply unless the Council implements a new general electronic invoicing system based on Article 113 or any other relevant provision of the Treaty on the Functioning of the European Union (TFEU).

Article 113 of the TFEU addresses harmonizing legislation concerning indirect taxation within the EU. Specifically, it authorizes the EU Council to adopt measures for aligning the laws, regulations, and administrative actions of the Member States related to turnover taxes, excise duties, and other forms of indirect taxation. This harmonization aims to ensure the internal market's proper functioning and prevent distortion of competition.