The B2G electronic invoicing in Italy 1 year later

Implementation timescales 6 June 2013 6 December 2013 6 June 2014 31 March 2015 Date when Order for invoice sending to PAs comes into force The ES is made available for the PAs that wish to join voluntarily Mandatory for the Ministries, tax agencies and socialsecurity bodies Mandatory for the remaining Pas, except for overseas residents

The public administrations involved Central administrations: Constitutional organs, ministries and the Prime Minister s offices, tax agencies, economic regulatory bodies (Agenzia italiana del farmaco the Italian medicines and healthcare products regulatory agency, Agenzia nazionale per la sicurezza delle ferrovie the national rail safety agency, Agenzia per l Italia Digitale the Agency for digital Italy, etc.), providers of economic services, independent administrative authorities (Autorità per le garanzie nelle comunicazioni the communications regulator, Garante per la protezione dei dati personali the dataprotection commissioner, etc.), associations (Associazione nazionale comuni italiani the national association of Italian local councils, etc.), providers of social, recreational and cultural services (Associazione italiana della Croce Rossa the Italian red cross, etc.), research bodies and institutes, etc. National social-security and welfare bodies: INPS (National institute of social security), the ENASARCO foundation (National social-security and welfare institute for sales representatives and agents), Cassa nazionale del notariato (national notaries fund), Cassa nazionale di previdenza e assistenza dei dottori commercialisti (national certified public accountants provident fund), Cassa nazionale di previdenza e assistenza forense (national lawyers provident fund), Ente di previdenza dei periti industriali e dei periti industriali laureati (national industrial technicians provident fund), Ente nazionale previdenza e assistenza dei medici e degli odontoiatri (national doctors and dentists provident fund), Ente nazionale di previdenza e assistenza dei farmacisti (national pharmacists provident fund), Ente nazionale di previdenza e assistenza degli psicologi (national psychologists provident fund), etc. Local administrations: Regions and autonomous provinces, provinces, municipalities, mountain communities, regional health authorities, port authorities, local health authorities, consortia of local authorities, national parks, consortia and bodies managing parks and protected natural areas, universities and public university education institutes, etc.

The Exchange System Revenue Agency Update every 6 months Sogei Spa Ministry of the Economy and Finance Development, operation and maintenance of the ES Supplier Alpha Supplier Beta Invoices Delivery receipts Rejection notifications Intermediary Invoices Notifications Receipts EXCHANGE SYSTEM (ES) www.fatturapa.gov.it Validated invoices Notifications Validated invoices Acceptance notifications Rejection notifications Intermediary Public Administration Information flow for monitoring the public finances National accounting office (Ragioneria Generale dello Stato)

Overview of operation of the Exchange System Supplier ES PA 1-Production of XML invoices 2-The issuer applies the QES 3-Sending einvoices to the ES 4-Preventive checks Rejection notification 6-Delivery receipt KO OK 5-eInvoices sent to the PA 7-Acceptability check Outcome notice (rejection) Client outcome rejection notice KO OK 9-Outcome notice (acceptance) 8-Client outcome acceptance notice 10-Electronic archiving 10-Electronic archiving

La Fatturazione Elettronica verso la PA I numeri Number del Sistema of electronic di Interscambio invoices received by PA 10.201.154 3.000.000 2.500.000 2.582.170 2.464.689 2.000.000 1.903.660 1.500.000 1.000.000 500.000 0 43.083 577.861 403.976 408.709 447.213 413.434 329.844 197.550 169.845 259.120 Source: Fatturapa.gov.it

La Fatturazione Elettronica verso la PA I numeri % del of Sistema electronic di Interscambio invoices rejected (Rejection notification) 45,00% 39,87% 40,00% 35,00% 30,00% 25,00% 20,00% 15,00% 26,58% 21,68% 19,12% 19,20% 14,31% 12,84% 16,01% 17,32% 15,06% 12,65% 10,00% 9,59% 8,48% 5,00% 0,00% Source: Fatturapa.gov.it

XML format for electronic invoicing to the PA

The savings that can be achieved Once the system is fully operational, the PA alone will be able to save around 1 billion per year: 570 million to 620 million in the health service; 200 million to 240 million in the central public administration; 230 million to 280 million in the public local administrations. Source: Milan Polytechnic, Observatory on Electronic Invoicing and Dematerialisation, May 2013