5.10.1 Obligation to invoice
Entrepreneurs and professionals are obliged to issue invoices for the deliveries of goods and services they carry out in the course of their activity, as well as to keep a copy of them. An invoice will also be issued for advance payments, except for exempt intra-community deliveries of goods.
Among others, there is an exception from the obligation to issue an invoice for some operations exempt from VAT , when the special regimes of equivalence surcharge are applied (except for the deliveries of real estate subject to and not exempt from the Tax (this is when the first transfer of the property takes place), simplified of the VAT (except determination of quotas by volume of income) and agriculture, livestock and fishing (replaced by the “agricultural receipt”).