5.10.1 Obligation to invoice
Business owners and professionals are required to issue invoices for deliveries of goods and services provided 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 intra-Community deliveries of exempt goods.
Among others, the obligation to issue an invoice for some operations exempt from VATis exempted when the special regimes of equivalence surcharge apply (except for deliveries of real estate subject to and not exempt from the Tax (that is, when the first transfer of the property takes place), simplified of VAT(except determination of quotas by volume of income) and agriculture, livestock and fishing (replaced by the "agricultural receipt").