Using e-invoices is mandatory for almost any Italian business but there are some type of activities that are exempted.
- doctors, pharmacies, and all other health professionals as established by the Privacy Authority in December 2018;
- companies or self-employed workers who fall under the "regime forfettario";
- companies or self-employed workers who fall under the flat-rate scheme;
- small agricultural producers;
- amateur sports clubs;
- non-Italian residents who carry out or receive transactions.
If your business or activity is exempted, it will still need to issue invoices but other forms are allowed, even handmade and on paper.
However, the use of digital means is a standard for customer who prefer now to deal with electronic communication and digital files instead of receiving post mails or paper, that is why at Finom we give the possibility to create regular invoices and benefit from keeping both your revenues and expenses in order, handly and always available from any device!