Electronic Invoicing for Consumers: Understanding the B2C Regulations

Electronic Invoicing for Private Consumers: Key Rules for B2C Operations

The recent Law Decree 145 of 2023 (Decree on Advances) has made significant changes regarding electronic invoicing for private consumers, mandating that PDF copies of invoices are made available on the Revenue Agency’s portal.

From January 1, 2024, all VAT holders must issue electronic invoices to all customers, including private individuals.
This means that every transaction, whether B2B or B2C, will require proper electronic invoicing.
Notably, while private customers are not obliged to provide a certified email (PEC), they can opt to do so in order to receive invoices in XML format.

Electronic Invoicing Regulations for B2C Transactions

The new regulations emphasize the issuance of electronic invoices for B2C transactions.
When invoicing a private customer, the supplier must enter “0000000” as the recipient code and the customer’s tax code.
Additionally, businesses must provide a physical copy or email the invoice to the customer, informing them of the availability of the original electronic invoice in their reserved area on the Revenue Agency’s website.

Electronic Invoices in the Fiscal Drawer for Consumers

Invoices for private consumers will be available in the Fiscal Drawer, a personalized online space.
This system, often referred to as the “postman of the Revenue Agency”, will facilitate easy access to invoices.
Customers can log in using the same credentials as for their pre-filled tax declarations, ensuring a smooth experience.

Delivery of Paper or PDF Copies for B2C Operations

When it comes to delivering invoices to private customers, suppliers are required to provide copies of the electronic invoices.
This delivery can be made either in paper form or electronically via PDF.
Notably, both final consumers and those under a simplified tax regime can choose to provide their PEC addresses for electronic invoicing, although this option is rarely used.

Changes in Subscription Services

The Decree on Advances also modifies the rules related to subscribing to electronic invoice consultation services.
Prior to this decree, customers who had enrolled in such services by December 31, 2021, could view all invoices issued since 2019.
However, the new regulations remove the need for formal subscription, allowing customers to consult invoices without needing an explicit service agreement.