Implementation of Directive 2014/55/EU in Italy

LEGISLATIVE DECREE No 148 of 27 December 2018
Implementation of Directive (EU) 2014/55 of the European Parliament and of the Council of 16 April 2014 on electronic invoicing in public procurement. (19G00004)

(Italian OJ No 14 of 17–1–2019)

In force at: 1–2–2019

THE PRESIDENT OF THE REPUBLIC

• Having regard to Articles 76 and 87 of the Constitution;
• Having regard to Article 14 of Law No 400 of 23 August 1988, concernin discipline of the activity of government and ordering of the presidency of the Council of Ministers;
• Having regard to Directive 2014/55/EU of the European Parliament and of the Council of 16 April 2014 on electronic invoicing in public procurement;
• Having regard to the law of 24 December 2012, n. 234, containing general rules on the participation of Italy in development and implementation of European Union legislation and policies;
• Having regard to the law of 9 July 2015, n. 114, and in particular the article 1, paragraph 1, and Annex B, point 31, delegating to the Government the power to the implementation of Directive 2014/55/EU on electronic invoicing in public procurement;
• Having regard to Council Directive 2006/112/EC of 28 November 2006, on the common system of value added tax;
• Having regard to legislative decree n. 231 of 9 October 2002, concerning implementation of Directive 2000/35/EC on combating late payment in commercial transactions;
• Having regard to Directive 2011/7/EU of the European Parliament and of the Council of 16 February 2011 on combating delays of payment in commercial transactions;
• Having regard to Regulation (EU) No 1025/2012 of the European Parliament and of the Council of 25 October 2012 on European standardisation, which amending Council Directives 89/686/EEC and 93/15/EEC and amending Directives 94/9/EC, 94/25/EC, 95/16/EC, 97/23/EC, 98/34/EC, 2004/22/EC, 2007/23/EC, 2009/23/EC and 2009/105/EC of the European Parliament and of the Council and repealing Decision 87/95/EEC of the European Parliament and of the Council and Decision No 1673/2006/EC of the European Parliament and of the council;
• Having regard to legislative decree n. 208 of 15 November 2011, concerning regulation of public contracts relating to works, services and defence and security supplies, in implementation of the Directive 2009/81/EC;
• Having regard to legislative decree n. 50 of 18 April 2016, containing the the Public Contracts Code;
• Having regard to the law of 31 December 2009, n. 196, containing the law of accounting and public finance, and in particular Article 1, paragraph 2
• Having regard to the law of 24 December 2007, n. 244, containing provisions for the establishment of the annual and multi-annual budget of the State and, in Article 1(209) to (214), which introduced the obligation to issue electronic invoices to the public administration, by providing that paper-based invoices shall not be accepted by the public administration, nor it is possible to proceed with the relevant payment and that the transmission of the invoices is done through the Interchange System;
• Having regard to Legislative Decree No 127 of 5 August 2015 concerning the transmission of VAT transactions and control of VAT transactions by telematic means supplies of goods made through vending machines, in Having regard to Legislative Decree No 127 of 5 August 2015 on the telematic transmission of VAT operations and the control of supplies of goods through vending machines, in implementation of Article 9(1)(d) and (g) of Law No 11 March 2014, no. 23;
• Having regard to Commission Implementing Decision (EU) 2017/1870, of 16 October 2017 on the publication of the references to the European Standard on electronic invoicing and the list of syntaxes pursuant to Directive 2014/55/EU of the European Parliament and of the Council;
• Having regard to the preliminary decision of the Council of Ministers, adopted at the meeting of 27 September 2018;
• Having obtained the opinion of the Unified Conference referred to in Article 8 of Legislative Decree No 281 of 28 August 1997, rendered at the session of November 8, 2018;
• Having obtained the opinion of the competent commissions of the Chamber of Deputies and the Senate of the Republic;
• Having regard to the resolution of the Council of Ministers adopted at its meeting of 21 December 2018;

On the proposal of the Minister for European Affairs and the Minister for Economic Affairs and Finance, in agreement with the Ministers for Foreign Affairs and International Cooperation, and for Justice, economic development, infrastructure and transport and for public administration;

Issues the following legislative decree:

Art. 1 — Application scope

1. The provisions of this Decree shall apply to contracting authorities and contracting entities referred to in Article 1(1) of Legislative Decree No 2016 of 18 April 2016, n. 50 and to the administrations referred to in Article 1(2), of Law no. 196 of 31 December 2009.
2. This decree does not apply to electronic invoices issued as a result of the performance of contracts which fall within the scope of within the scope of the Legislative Decree of 15 November 2011, No 208, where the award and performance of the contract are declared secret or need to be accompanied by special measures in accordance with the provisions laid down by law, regulation or administrative measures in force.

Art. 2 — Definitions

1. For the purposes of this Decree, the definitions set out in Article 3(1) of Legislative Decree No 2016 of 18 April 2016, n. 50, and in particular those of “contracting authorities”, “central government authorities”, “contracting authorities”, “public authorities”. sub-central”, “bodies governed by public law”, “contracting entities”, referred to in points a), b), c), d) and e).

Art. 3 — Obligation to receive and process electronic invoices

1. With effect from 18 April 2019, the entities referred to in Article 1 are required to receive and process electronic invoices compliant to the European standard on electronic invoicing in public procurement the reference number of which has been published in the Official Journal of the European Union L 266 of 17 October 2017, as provided for in Implementing Decision (EU) 2017/1870 on the publication of the references of the European standard on invoicing and the list of syntaxes in accordance with the Directive 2014/55/EU and the technical rules referred to in paragraph 3 issued to following the execution of contracts to which the Decree applies Legislative Decree №50 of April 18, 2016, or Legislative Decree №15 of April 18, 2016. November 2011, no. 208.
2. The electronic invoices referred to in paragraph 1 shall also, comply with the Core Invoice Usage Specification (CIUS) for the Italian national context, the use of which is provided for in the European standard EN 16931–1:2017, defined by the measure referred to in paragraph 3.
3. The technical rules relating to the management of the invoices referred to in in paragraph 1, supplement the technical rules laid down in the decree adopted pursuant to article 1, paragraph 213, of law 24 December 2007, no. 244, with implementing rules identified by the Director of the Revenues Agency, in accordance with the provisions of the same decree.
4. For the receipt of the electronic invoices referred to in paragraph 1, the provisions of the decree adopted pursuant to Article 1(213) of Law No 244 of 24 December 2007 shall apply to the entities referred to in Article 1.

Art. 4 — Coming into force for sub-central contracting authorities

1. For sub-central contracting authorities, the obligation to as referred to in Article 3(1), shall apply from 18 April 2020, by way of derogation from the provisions of the same article.

Art. 5 — Permanent technical table for electronic invoicing

1. For the implementation of the obligations referred to in paragraphs 1 and 2 of Article 3, by decree of the President of the Council of Ministers, on the proposal of the Director of the Agency for Digital Italy, in agreement with the Unified Conference referred to in Article 8 of Legislative Decree 28 August 1997, No 281, to be adopted within thirty days of the entry into force of this decree, is established at the Agency for Digital Italy a permanent technical table for electronic invoicing with the following purposes:
   a) updating of the technical rules and implementing rules referred to in Article 3(3);
   b) monitoring the correct application of the rules;
   c) assessments of the impacts on public administration and those reflected for economic operators;
   d) linking and involving, from the definition phase, of all legislative and enforcement initiatives relating to electronic invoicing and procurement.
2. The permanent technical table for electronic invoicing is composed of a component specified by the Agency for Italy Digital, two components indicated by the Ministry of Economy and Finance, two components indicated by the Revenue Agency, three components indicated by the members indicated by the Conference of Regions and Districts of Trento and Bolzano, a designated representative of the by the Italian Provinces Union (UPI) and two representatives indicated by the National Association of Italian Municipalities (ANCI).
3. No fees, emoluments or tokens of any kind are due for participation in the meetings and work of the table.

Art. 6 — Safeguard clause

1. The provisions of this Decree shall be without prejudice to the application of the VAT provisions adopted in implementation of the harmonised scheme within the meaning of Article 113 TFEU.

Art. 7 — Financial invariance clause

1. Implementation of the provisions of this Decree must not give rise to any new or increased charges on public finances. The administrations concerned shall implement it with the human, instrumental and financial resources available under existing legislation.

This decree, bearing the seal of the State, will be included in the Official Compendium of Legislative Acts of the Italian Republic. It is the duty of all who are responsible to observe it and to have it observed.

Given in Rome, on 27 December 2018

MATTARELLA

Conte, President of the Council of Ministers

Savona, Minister for European Affairs

Tria, Minister for Economic Affairs and Finance

Moavero Milanesi, Minister for Foreign Affairs and International Cooperation

Bonafede, Minister for Justice

Di Maio, Minister for Economic Development

Toninelli, Minister of infrastructure and transport

Bongiorno, Minister for Public Affairs government

Seen, the Sealguard: Bonafede