Electronic invoicing between private individuals from January 2019, how it works

Introduced with the 2018 budget maneuver, it aims to combat tax evasion

From January 1, 2019, the electronic invoice has seen its scope expanded, becoming mandatory also between private individuals.

The timetable for the entry into force of electronic invoicing between private individuals was initially established by the Budget Law 2018, but later modified (in June 2018) to postpone its adoption.  From September 1, 2018, electronic invoicing is active for the so-called tax free shopping, while from January 1, 2019  it is mandatory for all holders of VAT numbers (excluding taxpayers in the flat-rate regime and the regime of minimums) and for companies active in the sector of the sale of gasoline and diesel (although, initially, for this category it was planned the adoption from July 1, 2018).

In short, a real revolution, which substantially changes the way we interface with suppliers and various professionals. Goodbye to invoices and paper documents: everything will have to go through the Interchange System (or SdI) managed by the Revenue Agency, which will take charge of managing and sorting the various invoices created by companies, professionals and PAs.

The easiest way to comply with the new timetable for issuing electronic invoices, thus avoiding possible penalties, is to rely on a complete administrative management system that allows you to always have your tax and accounting situation under control.

Libero SiFattura, for example, is accessible from any device with an Internet connection and allows you to better manage your invoices both incoming and outgoing. The platform is characterized by an intuitive user interface and easy-to-use tools: not only basic functions such as sending and receiving electronic invoices from private companies and Public Administration entities, but also advanced tools such as issuing recurring invoices, automatic payment reminders, management and display of the collected and outstanding invoices, sharing the environment with the accountant. In addition, there is the possibility to choose one of the three available plans, one of which is free, so that you can pay according to your needs and financial capacity.

How does electronic invoicing between private individuals work

Although it is an epoch-making change, implemented in an attempt to combat tax evasion and avoidance, electronic invoicing between private individuals will not change the habits of professionals, companies and citizens much. The invoice, instead of being issued on paper, will be sent in digital format, following and respecting the guidelines established by AgID.

Electronic invoicing between private individuals, specifically, will follow the same procedures already used for FatturaPA, the electronic invoicing used for some time by the Public Administration. The file template to be filled out to issue an electronic invoice will change, but for end users the procedures will be almost unchanged. Using Libero SiFattura, to send the invoice it will be enough to enter the recipient's identification code, composed of 7 digits and assigned by the SdI or by the intermediary and that's it.

In case the recipient does not have the SdI identification code, you will have to enter his PEC address in the field "PECDestinatario": the electronic invoice will be attached to a certified mail message and must be properly filed and stored for the standard 10 years.