Italy has published Law No. 79 of 20 May 2022 in the Official Gazette, which converts Decree-Law No. 36 of 20 April 2022 into law. Among other things, this includes that from 1 July 2022, mandatory electronic invoicing (e-invoicing) requirements are extended to all taxable persons with annual turnover exceeding EUR 25,000 in the previous year. Penalty relief is also provided, including that no related penalties will be imposed for the third quarter of 2022 as long as e-invoices are issued wi…