Document ID: 02018D0593-20211213
Language: ENG

02018D0593 — EN — 13.12.2021 — 001.001
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<table><col/><col/><tr><td><p><a>&#9658;B</a></p></td><td><p>                        COUNCIL IMPLEMENTING DECISION (EU) 2018/593</p><p>of 16&#160;April 2018</p><p><a>authorising the Italian Republic to introduce a special measure derogating from Articles 218 and 232 of Directive 2006/112/EC on the common system of value added tax</a></p><p>(OJ L 099 19.4.2018, p. 14)</p></td></tr></table>
Amended by:
<table><col/><col/><col/><col/><col/><tr><td><p>&#160;</p></td><td><p>&#160;</p></td><td><p>Official Journal</p></td></tr><tr><td><p>&#160;&#160;No</p></td><td><p>page</p></td><td><p>date</p></td></tr><tr><td><p><a>&#9658;M1</a></p></td><td><p><a>                              COUNCIL IMPLEMENTING DECISION (EU) 2021/2251&#160;of 13&#160;December 2021</a></p></td><td><p>&#160;&#160;L&#160;454</p></td><td><p>1</p></td><td><p>17.12.2021</p></td></tr></table>
COUNCIL IMPLEMENTING DECISION (EU) 2018/593
of 16 April 2018
authorising the Italian Republic to introduce a special measure derogating from Articles 218 and 232 of Directive 2006/112/EC on the common system of value added tax
Article 1
By way of derogation from Article 218 of Directive 2006/112/EC, Italy is authorised only to accept invoices in the form of documents or messages in electronic format if they are issued by taxable persons established in the Italian territory.
Article 2
By way of derogation from Article 232 of Directive 2006/112/EC, Italy is authorised to provide that the use of electronic invoices issued by taxable persons established in the Italian territory shall not be subject to an acceptance by the recipient.
Article 3
Italy shall notify the national measures implementing the derogations referred to in Articles 1 and 2 to the Commission.
Article 4
This Decision shall apply until 31 December 2024.
Where Italy considers that the extension of the derogations referred to in Articles 1 and 2 is necessary, it shall submit a request for extension to the Commission, together with a report assessing the extent to which the national measures referred to in Article 3 have been effective in combatting VAT fraud and evasion and in simplifying tax collection. That report shall also evaluate the impact of those measures on taxable persons, in particular those benefiting from the exemption for small enterprises referred to in Article 282 of Directive 2006/112/EC, and shall in particular evaluate whether those measures increase their administrative burdens and costs.
Article 5
This Decision is addressed to the Italian Republic.