Electronic invoicing in eu member states from april 14, 2025
Starting from April 14, 2025, Member States may implement the legislative, regulatory, and administrative provisions related to domestic electronic invoicing as provided for by Directive EU/516. Therefore, with the entry into force of the new VAT directive (O.J. EU 25.03.25), Member States may require the use of electronic invoicing for national transactions without the need for prior approval from the European Commission.
The following are excluded from this obligation:
- intra-community supplies of goods;
- national supplies of goods within triangular transactions;
- services provided to a Member State where the supplier is not established, and for which the recipient is liable for tax payment.
As specified by the VAT Committee of the Taxud Directorate of the European Commission through working paper No. 1102 of March 11, 2025, this obligation to issue, as well as the obligation to receive, would only apply to taxable persons who are established, or who carry out central administration activities or have a permanent establishment, understood as a structure adequate in terms of human and technical resources.
Therefore, a taxable person who is merely identified, directly or through a tax representative, and registered for VAT purposes in a Member State, without being established there or having a permanent establishment, will not be subject to the obligation for electronic invoicing, both active and passive. There is no prohibition on voluntary adherence of identified persons to the use of electronic invoicing systems, especially in view of the changes that will affect all taxpayers starting from July 1, 2030.
On that date, the obligation for electronic invoicing for all intra-community operations and the new definition of e-invoice will come into force.
Incentives for companies 2025
In 2025, many measures are still active in favor of companies. Below are the main new measures introduced this year in addition to existing incentives. For example, for Industry 4.0, the 2025 Budget Law introduced a maximum expenditure limit of 2.2 billion euros for investments made by December 31, 2025, or by June 30, 2026, provided that 20% of the total amount has been paid as a deposit by December 31, 2025. Regarding the single ZES, the 2025 Budget Law extended tax credits to investments made from January 1 to November 15, 2025, allocating a fund of 2.2 billion euros. Other active incentives at the moment are:
- Transition 5.0
- Research and development
- Tax credits for the listing of SMEs
- “New Sabatini”
- The fund for industrial transition
- Sustainable investments 4.0
Reform of the registration tax and other indirect taxes – clarifications
Resolution No. 23/E of the Italian Tax Office dated April 3, 2025, established that the constitution of the right of superficies on agricultural land for photovoltaic plants is subject to registration tax at a rate of 9%. This new direction overturns the previous position expressed by the Italian Tax Office in circular 36/E/2013, which provided a rate of 15% for the right of superficies on agricultural areas. The change is influenced by two rulings from the Court of Cassation (No. 3461/2021 and No. 27293/2024) that established the 9% rate for the constitution of the right of superficies on agricultural land.
The interpretative controversy concerned the correct classification under Article 1 of the First Part Tariff annexed to Presidential Decree 131/1986.
The ruling from the Court of Cassation recognizes the right of superficies as a “constituted” real right and not a “transferred” right, placing it in the first period of the article, with a rate of 9%. This reasoning reiterates what was already established for the constitution of the right of servitude (Cassation 16495/2003), confirming that the 9% rate applies regardless of the nature of the land.
Depreciable assets – requirements for vat refunds
With the Resolution of the Italian Tax Office 26.3.2025 No. 20, the right to a refund was recognized for operators engaged in business, art, or profession concerning VAT paid for improvements or transformation of assets owned by third parties, possessed for an appreciably long period.
For the purpose of accessing VAT refunds exceeding 2,582.28 euros, Article 30, paragraph 2, letter c) of Presidential Decree 633/72 refers to the purchase or importation of “depreciable assets.” The meaning of “depreciable asset” must refer to the broader notion contained in Directive 2006/112/EC of “investment goods.” For VAT refunds, expenses incurred on assets intended for business, art, or profession, “for a medium to long period,” should be considered as instrumental assets (or “investments”) and also third-party goods held under a title other than ownership, as well as all goods that are not “depreciable” in the strict sense (according to civil revenue criteria), but are intended for business activity for a “medium to long” period.
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