By an explanatory circular 05 Feb 2013 Daniele Lazzarin The usual six-monthly Email List meeting of the Italian Forum for Electronic Invoicing was held a few days ago, established by decree of 12 December 2011 by the Ministry of Economy with the aim of identifying and Email List proposing measures to encourage the adoption of electronic invoicing by businesses and self-employed workers. Beyond the official appeals to the Government for the signature.
By the legislature of the implementing decrees on Email List the obligation of electronic invoicing to the Public Administration (PA) and on the technical standards on digital signatures, already defined in 2011 by the then Digit PA, the Forum discussed the Email List impacts of the rewriting of the definition of electronic invoice contained in art. 21 and 39 of Presidential Decree 633/72, rewriting made necessary due to art. 1 of the Stability Law (Law 228/12), which in turn arises from the transposition in Italy of Directive 2010/45 / EU.
Two points of view for the issuer and the recipient In Email List particular, the new definition is ambiguous and could imply, for example, in the case of sending an invoice in PDF, as an attachment to an email received by the recipient, the obligation for this last electronic storage of the document itself. This could have very negative effects on the acceptance and diffusion of electronic invoicing, because many small businesses, faced with the risk of having to Email List immediately adopt an electronic storage system, may not accept invoices in electronic format .