Italian Peppol BIS 3 Billing specifications
The Italian Peppol BIS 3 specifications for electronic invoicing are published in compliance with version 2.1 of the Technical Rules relating to the management of invoices pursuant to art. 3, paragraph 1, Legislative Decree 148/2018 of the Revenue Agency in force from 1 April 2022.
The new version of the Technical Rules is the result of the collaboration between the Revenue Agency and AgID with the contribution of UNINFO experts and aims to make the use of the European invoice fully consistent with the needs of the Italian context. The Peppol BIS 3 specifications for Italy allow the native use of the international standard OASIS Universal Business Language (UBL) for the invoicing process in the cross-border and domestic context, in compliance with national obligations regarding the transmission of invoices to the Exchange System (SDI) of the Revenue Agency. The Peppol BIS 3 specifications for Italy define the methods of use and extensions of the European standard EN 16931, in addition to their implementation in UBL, for electronic invoicing to Italian and foreign PAs. In addition, the specifications include the appropriate translation schemes between UBL and the national FatturaPA format to manage the transmission of invoices between private individuals to SDI and the compliance with the esterometer.
With the new Peppol BIS 3 specifications for Italy, economic operators will be able to equip themselves with systems based on international standards for invoicing to Italian and foreign public administrations and economic operators, fully reaping the advantages in terms of process rationalization, cost reduction and simplification of tax obligations given by electronic invoicing.