Italian VAT penalty for invoices not issued
For breaches from 1 September 2024, failing to invoice a taxable supply costs 70% of the undocumented VAT; for a zero-rated or exempt supply, 5% of the undocumented consideration. The penalty is never less than 300 euros. Where the breach had no effect on the tax or on taxable income, the penalty ranges from 250 to 2,000 euros.
2026 rules — verified on September 25, 2026Free, no account
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Sources and assumptions
- Gazzetta Ufficiale — D.Lgs. 18 dicembre 1997 — tax year 2026, verified on September 25, 2026
Excerpt from the source : « e' punito con sanzione amministrativa del settanta per cento dell'imposta relativa all'imponibile non correttamente documentato o registrato nel corso dell'esercizio. »
- Gazzetta Ufficiale — D.Lgs. 471/1997 — tax year 2026, verified on September 25, 2026
Excerpt from the source : « La sanzione e' dovuta nella misura da euro 250 a euro 2.000 quando la violazione non ha inciso sulla corretta liquidazione del tributo. »
- Gazzetta Ufficiale — D.Lgs. 471/1997 — tax year 2026, verified on September 25, 2026
Excerpt from the source : « La sanzione e' dovuta nella misura da euro 250 a euro 2.000 quando la violazione non ha inciso sulla corretta liquidazione del tributo. »
- Gazzetta Ufficiale — D.Lgs. 471/1997 — tax year 2026, verified on September 25, 2026
Excerpt from the source : « e' punito con sanzione amministrativa del cinque per cento dei corrispettivi non documentati o non registrati. »
- Gazzetta Ufficiale — D.Lgs. 471/1997 — tax year 2026, verified on September 25, 2026
Excerpt from the source : « quando la violazione non rileva neppure ai fini della determinazione del reddito si applica la sanzione amministrativa da euro 250 a euro 2.000. »
- Gazzetta Ufficiale — D.Lgs. 471/1997 — tax year 2026, verified on September 25, 2026
Excerpt from the source : « quando la violazione non rileva neppure ai fini della determinazione del reddito si applica la sanzione amministrativa da euro 250 a euro 2.000. »
- Gazzetta Ufficiale — D.Lgs. 471/1997 — tax year 2026, verified on September 25, 2026
Excerpt from the source : « Nei casi previsti dai commi 1, primo e secondo periodo, 2, primo periodo, 2-bis, primo periodo, 3, primo e secondo periodo, e 3-bis la sanzione non puo' essere inferiore euro 300. »
Calculation assumptions
- The breach was committed on or after 1 September 2024 and is assessed in 2026: Legislative Decree 471/1997 applies as amended by Decree 87/2024. The new consolidated penalty code only takes effect on 1 January 2027.
- The penalty and the 300-euro floor are applied to the total for the year that you enter. If the tax office charges each transaction separately, the floor can apply to each one.
- Not covered: till receipts, electronic daily-takings reports, the penalty on a customer who fails to report a missing invoice, the halving for businesses using only traceable payments, the combined-penalty rule, the VAT itself and the voluntary correction (ravvedimento) reduction.
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This result is provided for information purposes only and does not constitute personalised tax advice. Check your situation with the tax authorities or a professional.