The Italian tax authorities will store the e-invoicing data even without the consultation agreement with the taxpayer

Prepared by Andrea Werner Beilin and Sudul Arsakulasooriya

The Italian tax authorities, with Act no. 433608/2022 (hereinafter “Act”), integrated the provisions of Act no. 89757/2018 and subsequent amendments, to implement the provisions of the art. 14 of Law Decree No. 124 of 2019 and the provisions contained in Act no. 454 of December 22, 2021, issued by the Data Protection Authorities.

In particular, in line with the provisions of art. 1, paragraph 5-bis and 5-ter, Legislative Decree no. 127/2015, the Act provides that the data mentioned into the .XML e-invoices will be stored until December 31 of the eighth year following the one of the submission of the relevant tax return or until the definition of any pending court judgments and that they will be used, upon  the request of exhibition of the data:

  • by the Italian tax authorities for the activities related to the risk analysis for tax purposes (for example, in relation to the VAT refund claims according to the art. 38-bis of d.P.R. no. 633/1972);
  • by the tax police in the performance of its duties.

Accordingly, regardless of the subscription of the consultation agreement on the website “Fatture&Corrispettivi“, the Italian tax authorities and the tax police will be able to access to the data of the .XML invoices, including those related to the description of the goods and services (with some exceptions and limitations for invoices issued by suppliers operating in the legal sector and those issued towards private consumers).

Finally, the Act provides that:

  • the Italian tax authorities will make available to the taxpayers a web service in order to register their official channel for the transmission of electronic invoices. In case the SdI detects one or more transmissions carried out through a different from the declared one, the system will send a warning e-mail to the PEC address indicated during the registration;
  • the Italian tax authorities will make available a web service that will allow to download and upload all the data related to .XML invoices, receipts, and stamp duty lists.

Let’s Talk

For a deeper discussion, please contact:

Andrea Werner Beilin

PwC TLS Avvocati e Commercialisti