TAX·September 2026
What comes into force on 1 January 2027 — and why you prepare now
From next year, electronic invoicing no longer covers only large taxpayers: it applies to all taxable persons under the General and Simplified VAT regimes.
The timetable set by Presidential Decree 71/25 has two dates. The first has passed: since 1 January 2026 electronic invoicing has been mandatory for large taxpayers and State suppliers. The second is 1 January 2027, when the obligation extends to the remaining taxable persons under the General and Simplified VAT regimes.
The practical consequence is direct: manual invoices are no longer accepted for tax purposes. All invoices must be issued in structured electronic format, through software certified or validated by the AGT, and reported to the tax administration.
The same decree brought obligations already under way that should not be handled in isolation: generating and submitting the SAF-T (AO) accounting file, and reconciling it with the VAT return pre-filled by the AGT. They are parts of one system; organising one advances the others.
Three months before the date is late. Choosing and certifying software, cleaning customer and supplier records, defining document series and training whoever issues invoices all take time — and December is always the worst month to start.
If useful, we can run a compliance review of your company and build the transition plan for 2027.