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With the provision n. 99922 of 28 February 2020 (later amended by provision no.166579 of 20 April 2020) the Revenue Agency has published the new XML path that must be used to issue the electronic invoice starting from 1 October 2020 (deadline extended to 1 January 2021 ). From 1 January 2021, the Exchange System (S.d.i.) will only accept electronic invoices and credit notes prepared with the new approved scheme, all electronic invoices that do not comply with these new specifications will be discarded and will be considered omitted.
IRPEF, which is the italian acronym for personal income tax, is a direct, personal and progressive tax established in 1974 following the reform of the tax system. It's estimated that IRPEF tax covers about one third of the tax revenue of the Italian state. IRPEF is governed by the Consolidated Law on Income Taxes (T.U.I.R.) issued with Presidential Decree 22 December 1986 n. 917. Below we propose IRPEF rates since 2007.