VAT registration or trading alone, without a fixed establishment, usually keeps you outside Italy's issuing obligation — but you may still face e-reporting or need to receive structured e-invoices. Confirm your establishment status.

With no establishment and no registration or trade in Italy, the mandate doesn't apply to you today. Revisit this if you open a branch, warehouse or start supplying into Italy.

As an established business issuing domestic B2B invoices, you must send them as compliant structured e-invoices. The mandate is already in force (since 2019). Set up your platform/format and test before you rely on it.

Even if you don't issue domestic B2B invoices, an established business must be able to receive structured e-invoices. The mandate is already in force (since 2019). Confirm your receiving capability first.