Electronic invoice, consultation without registration: what's new

Electronic invoicing is now a consolidated reality, in fact, from 1 January 2024 the obligation has also been extended to taxpayers who have chosen the flat-rate regime, regardless of the turnover produced.
The director of the Revenue Agency with provision 105669 of 8 March 2024, published on 11 March 2024, took steps to simplify the consultation of electronic invoices.
From March 20th it will be possible to consult electronic invoices without registration, in particular it is possible to access the invoice consultation and acquisition service without prior registration.
Here is the news on consultation without registration of electronic invoices.
Consultation of electronic invoices without subscribing to the service, new for 2024 Thanks to the provision adopted by the director of the Revenue Agency, Ernesto Maria Ruffini, starting from 20 March the free consultation of electronic invoices is available not only for end consumers, but also for taxable subjects.
Based on article 1, paragraph 3, of Legislative Decree 127 of 2015, electronic invoices issued to private individuals are only available in the event of explicit participation.
With the Advances Law Decree 145 of 2023, article 4 quinquies, paragraph 4, this limit was eliminated.
Naturally, to ensure that this was possible from a practical point of view, it was necessary to wait for the implementation measure which was adopted on 8 March.
Consequently, starting from 20 March 2024, all taxpayers, be they economic operators, natural persons or entities other than natural persons who do not have a VAT number, will be able to access the electronic invoice consultation and acquisition service without the prior need to sign a service agreement with the AdE.
We remind you that invoices are available for consultation until 31 December of the second year following the acquisition of the invoice by the Exchange System (SdI).
The summary of invoice data is available until December 31 of the eighth year following the submission of the reference declaration.
The consultation of electronic invoices and "invoice data" cannot be delegated by the consumer to an intermediary.
The need to expressly subscribe to the electronic invoice conservation service remains unchanged, a step that can be avoided by subscribing to different conservation services than the one made available by the Revenue Agency.
Electronic invoicing under the flat-rate regime, clarifications The provision in question also defines the methods of invoicing towards subjects in the advantageous or flat-rate regime.
In this case the invoice issued to these subjects must be drawn up by entering the conventional 7-zero code "0000000".
It is also necessary to fill in the following "PECDestinatario" field with the PEC address of the transferee/customer.
In the event that, for technical reasons not attributable to the ES (for example, PEC box full or not active), the transmission to the receiving party is not successful, the ES still makes the electronic invoice available to the transferee/customer in its reserved area of the website of the Revenue Agency, communicating this information to the transmitting party.
read also Electronic invoice 2024: what it is and how it works