Electronic invoicing

The requirement to issue invoices for government departments in electronic form was introduced in the 2008 Budget.

The law specifies that electronic invoices for government departments must be sent through a specific IT system following specific procedures.

This requirement becomes effective:

  • on 6 June 2014 for ministries, tax authorities and national security departments;
  • on 31 March 2015 for all other national and local government bodies.


Details of the invoicing requirements

The departments must:

  • identify their offices exclusively designated for the receipt of electronic invoices through the Information Exchange System;
  • register with the Public Administrations Index (PAI);
  • provide notification of these to the relevant economic operators in sufficient time to ensure their use for the submission of electronic invoices. The communication of this data must be completed three months before the effective date stated in the decree for the start of electronic invoicing (as stated in explanatory circular no. 1 of 31 March 2014). This is also the motive for the invitations to Enel Energia to register its offices with the Public Administration Index (PAI) and submit the unique identification code ("Office Code") for each individual supply;
  • gensure the traceability of payments also by means of electronic invoices. The invoices must therefore include indication of the IGC (contract identification) ​​and CUP (project identification) codes;
  • communicate these codes and the supplies entailed;
  • maintain and update the information posted on the Public Administration Index (PAI) website. Any delay in invoicing due to inaccuracy of the data or failure to update it may be assessed for purposes of administrative responsibility.

Communication of these two codes, and the supplies entailed, is the exclusive responsibility of the respective department as contracting authority (as specified in art. 2.bis of art. 25 D.I. 24/04/2014 - personal income tax decree).

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.