Obligation of electronic invoicing extended to minor taxpayers and amateur sports associations

Prepared by Andrea Werner Beilin and Erika Luvarà

Law decree no. 36 dated April 30, 2022 (the so-called “PNRR 2”) has extended the obligation of electronic invoicing also to the so-called “minor taxpayers” (those who fall under the minimum regime referred to in art. 27, paragraphs 1 and 2, law decree no. 98/2011 and those who apply the flat tax regime referred to in art. 1, paragraphs 54 to 89, Law no. 190/2014) and to amateur sports associations.

In particular, the electronic invoicing obligation will come into force in two different periods:

  • from the 1st of July 2022, for taxpayers that in the previous year have a turnover exceeding 25,000 €; for such taxpayers there is also an exemption from penalties in the third quarter of 2022, provided that the electronic invoice is issued within the month following the tax point;
  • from the 1st of January 2024, for the other taxpayers.

This change has been introduced by art. 18, law decree no. 36/2022, which amended, among others, art. 1, paragraph 3, legislative decree no. 127/2015, which provides for the general obligation of electronic invoicing for B2B and B2C transactions.

Let’s Talk

For a deeper discussion, please contact:

Luca Lavazza

PwC TLS Avvocati e Commercialisti


Andrea Werner Beilin

PwC TLS Avvocati e Commercialisti

Senior Manager


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