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dossier	COM(2021)681 - Amendment of Implementing Decision (EU) 2018/593 as regards the duration and scope of the derogation from Articles 218 and ...
document	COM(2021)681
date	December 13, 2021

Article 1

Implementing Decision (EU) 2018/593 is amended as follows:

(1)	Article 1 is replaced by the following: ‘Article 1 By way of derogation from Article 218 of Directive 2006/112/EC, Italy is authorised only to accept invoices in the form of documents or messages in electronic format if they are issued by taxable persons established in the Italian territory.’;

(2)

Article 2 is replaced by the following:

‘Article 2

By way of derogation from Article 232 of Directive 2006/112/EC, Italy is authorised to provide that the use of electronic invoices issued by taxable persons established in the Italian territory shall not be subject to an acceptance by the recipient.’;

(3)

Article 4 is replaced by the following:

‘Article 4

This Decision shall apply until 31 December 2024.

Where Italy considers that the extension of the derogations referred to in Articles 1 and 2 is necessary, it shall submit a request for extension to the Commission, together with a report assessing the extent to which the national measures referred to in Article 3 have been effective in combatting VAT fraud and evasion and in simplifying tax collection. That report shall also evaluate the impact of those measures on taxable persons, in particular those benefiting from the exemption for small enterprises referred to in Article 282 of Directive 2006/112/EC, and shall in particular evaluate whether those measures increase their administrative burdens and costs.’.

Article 2

This Decision shall enter into force on the date of its adoption.

Article 3

This Decision is addressed to the Italian Republic.