With reference to the deductibility of VAT, the Revenue Agency specified that if the supplier does not issue the electronic invoice, transmitting it to the SdI (“Sistema Di Interscambio”), the invoice is not considered to have been issued for tax purposes, with the result that the buyer can not deduct VAT. The latter will therefore be required to ask the supplier to issue the electronic invoice through the SdI and, if it does not receive it, is obliged to issue self-invoice, pursuant to art. 6, paragraph 8, of Legislative Decree no. 471 of 18 December 1997.
