Italy has raised the threshold for issuance of simplified Value Added Tax invoices from €100 to €400. This will apply from May 2019.
Invoices are not required for many B2C transactions unless requested. This includes retail, hotel accommodation and similar. The exemption on the simplified invoice cannot be applied for intra-community invoices.
Simplified invoices do not require full customer details like the regular VAT invoice. It may just include the provider’s VAT number or Italian tax code. The price may also be shown as VAT inclusive only – there is no requirement to include the VAT amount separately.
Simplified invoices must still be lodged with the Italian SdI live invoice regime.