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Council Implementing Decision (EU) 2018/593 of 16 April 2018 authorising the Italian Republic to introduce a special measure derogating from Articles 218 and 232 of Directive 2006/112/EC on the common system of value added tax

Type Implementing Decision

Publication 2018-04-19

Last updated 2024-12-19

State In force

Department Council of the European Union

Source EUR-Lex

articles 5

Reform history JSON API

Article 1

By way of derogation from Article 218 of Directive 2006/112/EC, Italy is authorised only to accept invoices in the form of documents or messages in electronic format if they are issued by taxable persons established in the Italian territory.

Article 2

By way of derogation from Article 232 of Directive 2006/112/EC, Italy is authorised to provide that the use of electronic invoices issued by taxable persons established in the Italian territory shall not be subject to an acceptance by the recipient.

Article 3

Italy shall notify the national measures implementing the derogations referred to in Articles 1 and 2 to the Commission.

Article 4

This Decision shall expire on 31 December 2027.

Any request for the extension of the authorisation provided for in this Decision shall be submitted to the Commission by 31 March 2027, and shall be accompanied by a report which includes an assessment of the extent to which the national measures referred to in Article 3 have been effective in combatting VAT fraud and evasion and in simplifying tax collection. In addition, that report shall include an evaluation of the impact of those measures on taxable persons, in particular those benefiting from the exemption for small enterprises referred to in Article 282 of Directive 2006/112/EC, and shall in particular evaluate whether those measures increase the administrative burden and costs on those taxable persons.

However, in the event that the Council, acting on the basis of Article 113 of the Treaty on the Functioning of the European Union or on the basis of any other relevant provision of that Treaty, introduces a general system for electronic invoicing, this Decision shall cease to apply on the day on which that general system becomes applicable.

Article 5

This Decision is addressed to the Italian Republic.

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