Electronic invoice, starting consultation from the Revenue Agency website

From 2 July 2019 on the website of the Revenue Agency, the features of consulting and acquiring its electronic invoices from VAT providers and end customers. Both categories have to join the service and access the e-bill archive issued on January 1, 2019 until October 31, 2019.

Consultation of electronic invoices: registration begins on 2 July 2019 Following the start of the electronic invoice on 1 July, the Revenue Agency provides a service to VAT providers and private individuals through which the history of electronic invoices given and obtained directly from the website of the Agency can be consulted. The e-invoices can be read and downloaded in XML in this manner.

The registration date for the new service of the Revenue Agency is 31 October, for both VAT carriers and personal individuals. If registration is made after this period, it will no longer be possible to consult the electronic invoices issued between 1 January 2019 and 31 October 2019, but only those issued from the date after the registration date. If you do not register in due time, the Revenue Agency will remove the invoices by December 30, 2019.

The service is free and can be accessed directly from the website of the Revenue Agency; from the day after registration, VAT operators or their delegates (such as accountants) will be able to access the archive, while private citizens will only have access to it from 1 November. Both categories, however, require features to be activated from within the portal profile.

At least byzantine appears the mechanism by which it is mandatory to adhere to the system by October 31, otherwise it will be impossible to access its e-bills: since we are talking about digital content, there does not seem to be a real technical justification for this choice, which therefore appears to be aleatory and questionable. Guaranteeing access to the last helpful day should be taken for granted and would help make the service really helpful and assist restore the tax authorities ' picture in the eyes of taxpayers.