IT
arrow-down arrow-up

Electronic invoicing

Electronic invoicing

Invoicing
Traceability

Electronic invoicing

The obligation to issue electronic invoicing to State Administrations was introduced by the 2008 Finance Act.
The law established that the transmission of electronic invoices intended for State Administrations must be carried out through a specific IT system and according to specific methods.

The obligation starts:

  • from 6 June 2014 for Ministries, Tax Agencies and national social security institutions;
  • from 31 March 2015 for all other national institutions and local administrations

Details on the invoicing obligation

Administrations must:

  • identify their offices exclusively responsible for receiving electronic invoices from the Exchange System;
  • take care of the inclusion in the Index of Public Administrations (IPA);
  • communicate them to the economic operators concerned  in good time to ensure their use when transmitting electronic invoices. The communication of this data must be completed three months before the effective date provided for by the decree for the start of electronic invoicing (as per explanatory circular no. 1 of 31 March 2014). This also motivates Enel Energia's invitations to accredit its offices to the Index of Public Administrations (IPA) and to communicate to us the unique identification code ("Office Code") for each individual supply;
  • ensure traceability of payments also for electronic invoices. Invoices, therefore, must strictly indicate the CIG (tender identification code) and CUP (unique project code) codes;
  • communicate these codes and the supplies involved;
  • store and update the data published on the IPA portal (Index of Public Administrations). Any delay in invoicing due to inaccuracy of the data, or their failure to be updated, may be assessed for the purposes of managerial liability.

The communication of these two codes, as well as of the supplies involved, is an obligation of exclusive competence of the Administration, as the contracting station  (as provided for by art. 2.bis of art. 25 D.l 24.4.2014 - Irpef decree).
 

Regulatory references

Directive 2001/115/EC on electronic invoicing implemented by the Italian State with Legislative Decree 21 February 2004, n. 52 and with Ministerial Decree 23 January 2004
Legislative Decree 7 March 2005, n. 82 establishing the Digital Administration Code
Law 24 December 2007, n. 244

Traceability of financial flows

The traceability of financial flows is a series of laws and measures aimed at prohibiting, penalising or impeding, within the limits of the law, the use of cash as a means of payment in financial transactions.

 

Details on the traceability of financial flows

The traceability provisions introduced by the legislature to combat crime are basically divided into three main requirements:

  • the use of bank or post office accounts opened specifically for public contracts, even on a non-exclusive basis. These accounts must be included in a non-exclusive list by Enel Energia SpA and the Public Authorities are obliged to make payments by bank transfer to these accounts. The personal details and social security numbers of the persons assigned to operate the aforementioned accounts shall be provided and indicated in the "Forms/Documents" section;
  • use of payment instruments that facilitate traceability. All financial transactions for public contracts must be made exclusively by means of bank or postal transfer or other payment instruments that enable full traceability;
  • indication of CIG and CUP codes. To ensure the traceability of payments, electronic invoices must include IGC (contract identification) ​​and CUP (project identification) codes. The communication of these codes and the supplies entailed is the exclusive responsibility of the respective department as contracting authority.