The Legislative Assembly imposes new obligations to mandatory and optional invoice recipient data

According to the Legislative Decree No. 94 of 2024, the fields in the “Recipient” section are considered optional unless:

• The transaction amount is USD 25 000 (ca. EUR 22 900) or more;
• The customer requires the invoice to document the transaction (regardless of transaction value);
• When the invoice should prove deductible expenses or costs for the fiscal year.

For the above transactions, it is mandatory to include the recipient’s name, denomination, business name or com…