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The electronic bill between individuals is mandatory for all from 2019. As for fuel supplies ] There is a dual regime for the second half of 2018 following the extension which is planned for:
for the purchase of fuel supplies in road distribution facilities.
in these cases, it is possible to continue to issue paper invoices until December, as of next January, the obligation of electronic invoicing will begin.
A literal interpretation of the extension provision would therefore not include sales phases. wholesalers to highway facilities, although the ratio of the provision would have been to include these subjects in profit.
In fact, a possible clarification on different cases of B2B invoicing (from the wholesaler to the refueling station / refueling station to the customer with VAT number) admitted for extension. Otherwise, according to D.L. 79/2018, the carryforward is only valid for roadside installations and hence, from July, the obligation electronic billing for other parts of the supply chain from oil companies to wholesalers and intermediaries
From the first July 2018 in addition, the obligation of electronic storage and telematic transmission data fees related to the sale of gasoline or diesel fuel for use as fuels, with reference to highly automated road distribution systems.
The other case where, even after the extension, the obligation of electronic invoicing has already started at the beginning of this month of July is that of subcontracting under public contracts . Remember that electronic invoicing at the AP is already mandatory for years, so the extension to outsourcing agreements is in fact the fulfillment of this obligation.
Regarding the relations between individuals the announcement of the government was a postponement for all until 2019. Therefore, in 2018, it would have been possible to continue issuing paper invoices . But if we follow the wording of the extension decree, this can only be done in case of transfer to the end customer in road facilities.
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