Only operators (businesses and self-employed workers) who fall within the so-called “advantage regime” (pursuant to art. 27, paragraphs 1 and 2, of the decree-law 6 July 2011, n. 98, converted, with amendments, by law no. 111 of 15 July 2011) and those falling within the so-called “flat-rate regime” (pursuant to art. 1, paragraphs 54 to 89, of law no. 190).
Attention Operators with a benefit or flat-rate regime can still issue electronic invoices following the provisions of the provision of 30 April 2018. To these categories of operators can be added the “small agricultural producers” (referred to in art. 34, paragraph 6, of Presidential Decree no. 633/1972), who were exempted by law from issuing invoices even before the introduction of the obligation of electronic invoicing.