Con la recente legge di Bilancio 2018 (Disegno di Legge n. 2960-B), il Governo ha esteso l’obbligo di adozione del sistema di fatturazione elettronica verso le PA anche tra privati, ovvero Business to Business (anche detto B2B) utilizzando il medesimo Sistema di Interscambio creato dall’Agenzia delle Entrate.
Il nuovo formato in cui le fatture elettroniche devono essere prodotte, trasmesse, archiviate e conservate è un formato digitale chiamato XML (eXtensible Markup Language), un linguaggio informatico che consente di definire e controllare il significato degli elementi contenuti in un documento, verificando così le informazioni ai fini dei controlli previsti per legge
Ogni impresa o professionista dovrà servirsi di soluzioni informatiche o intermediari che assolvano ai requisiti di legge per poter generare, gestire, firmare, trasmettere, ricevere e conservare fatture elettroniche attraverso il Sistema di Interscambio dell’Agenzia delle Entrate.
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Certificato n° IT22-10509A
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