Sommario
European electronic invoicing
Germany
As of 1 January 2025, the receipt of B2B electronic invoices officially became mandatory in Germany. This measure was introduced in implementation of the Bundesrat’s Growth Opportunities Act.
Accepted e-invoice formats include:
- XRechnung
- ZUGFerRD
- EIDFACT
- Any other structured electronic format agreed between issuer and recipient.
It is crucial that the chosen format allows for thecorrect and complete extraction of all information required by the UStG (German Value Added Tax Act) and that the electronic invoice complies with European standard EN 16931.
Spain
Spain is also preparing for the introduction of compulsory electronic invoicing for B2B transactions, scheduled to start in 2027. This initiative is in line with the implementation of the ‘Crea y Crece’ law.
Recently, the Spanish government launched a public consultation focused on the adoption of the UBL (Universal Business Language) standard. The objective of this consultation is to evaluate the transition to this format in anticipation of the obligation coming into force.
National Electronic Waste Tracking Register (RENTRI)
As of 13 February 2025, theobligation to register in the National Electronic Waste Traceability Register (RENTRI) comes into force (see DGTAX Flash 14-2025).
In addition, from the same date, companies that fill in their waste loading and unloading registers electronically are required to keep these registers digitally for three years from the date of the last registration. This provision complies with the Environmental Consolidation Act, the AgiD Guidelines and the CAD (Digital Administration Code).
Consequently, companies that adopt the new electronic way of keeping loading and unloading registers must deposit the XML files transmitted to RENTRI in a certified storage system.
Digital Storage Obligation for Telematic Receipts
In line with the new Technical Specifications, the Revenue Agency has introduced significant provisions concerning the electronic storage and telematic transmission of daily receipts. In particular, the regulations in force establish theobligation for merchants to digitally store telematic receipts that are transmitted to the Revenue Agency through the use of dedicated software solutions.
Reporting by insurance companies for premiums and accessories collected
Insurance companies, by 31 May of each year, must report to the Inland Revenue, using the electronic reporting form, the total amount of premiums and ancillary collected in the previous year, for which insurance tax must be paid – broken down by insurance category.
The report must also be filed, in the same manner and by the same deadline, by foreign insurance undertakings operating in Italy under the freedom of services act (FoS, or LPS) (Article 4 bis, paragraphs 5 and 6 bis, Law No 1216 of 29 October 1961).
For entites operating under the FoS regime from 2015 onwards, reports must be submitted on an annual basis.
Decree on catastrophic policies converted into law
The Senate has definitively approved the Ddl. converting, with amendments, DL no. 39/2025 on urgent measures on the subject of insurance for catastrophic risks.
The DL extends the deadline for complying with the obligation, establishing that:
- medium-sized companies must take out catastrophe policies by 1 October 2025;
- small and micro enterprises must take out insurance by 31 December 2025;
- large companies must take out insurance by 31 March 2025, but non-compliance is not penalised for 90 days.