The discussion of the Forum therefore led to the following interpretation, Email List which will be proposed to the Revenue Agency in view of a probable next explanatory circular: an invoice is electronic for the issuer if it is issued and also received in any electronic format (always in the compliance with the principles of authenticity, integrity and legibility established by law). The invoice is Email List also electronic for the recipient if the latter not only receives it electronically.
But accepts it (for a previous explicit agreement with Email List the issuer, or simply because he pays it), and proceeds directly to the electronic storage of the same. If, on the other hand, the recipient, despite receiving the document electronically, decides Email List to print it, this means that he does not consider the invoice to be "electronic", and will be able to keep it in paper format in full compliance with the law. "A positive example of balanced concertation".
The Forum for Electronic Invoicing, we recall, includes a Email List dozen public administrations (including three departments of the Ministry of Economy, Revenue Agency, Ministry for Economic Development and Bank of Italy) and about twenty private associations as well as the Electronic Invoicing andof Management of the with the National Council of Chartered Accountants and Accounting Experts from the Forum working group that monitors the evolution of the market and the Email List adoption rate of electronic invoicing in Italy.