An electronic invoice is a digital document with the same value as a paper invoice, and in Italy it is mandatory from 1 January 2019 for all companies.
Legislative Decree 52/2004 established that the elements required to ensure the validity of an electronic invoice are:
A compliant e-Invoice must be produced by software capable of creating an XML file and certifying by signature the identity of the holder. Many ERPs have already integrated this functionality allowing full digital management of sales and purchasing processes.
A compliant e-Invoice must be produced by software capable of creating an XML file and certifying by signature the identity of the holder. Many ERPs have already integrated this functionality allowing full digital management of sales and purchasing processes.
It is possible to send the electronic invoice to the Interchange System through 3 channels:
It is possible to send the electronic invoice to the Interchange System through 3 channels:
Electronic invoices can be stored electronically using the services of the Revenue Agency or by relying on the services of third parties offering adequate organisational and technological guarantees and accredited as curator by the Agency for Digital Italy.
Electronic invoices can be stored electronically using the services of the Revenue Agency or by relying on the services of third parties offering adequate organisational and technological guarantees and accredited as curator by the Agency for Digital Italy.
To be considered valid, an electronic invoice must contain the digital signature of the issuer. The digital signature can be applied to the document in two different ways:
ARXivar offers AGID-accredited electronic storage solutions both in-house (i.e. on the company’s internal information systems) and as an outsourcing service that takes care of all stages of the electronic storage process on behalf of the company.