According to the source, as of March 31, 2015, all Public Sector agencies and their suppliers must use the so-called FatturaPA in their trading relations. However, this obligation does not affect transactions carried out between companies.
In the B2B area, e-invoicing is governed by Directive 2010/45/ EU, a regulation that does not require widespread implementation on a mandatory basis in the Member States. So, what the new decree proposes is that businesses opting to join this system will obtain certain administrative and financial incentives. It is therefore a voluntary billing regime, which will be up and running as of January 1, 2017. After this date, taxpayers will be able to notify the Tax Authority of all invoices issued and received.
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