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Italy Tax Information

22% IVA (standard)

IVA is 22% standard, 10% reduced, 5% and 4% super-reduced. Electronic invoicing mandatory.

Lawyer Services to Invoice

  • Legal consultation
  • Document review
  • Contract drafting
  • Litigation
  • Court appearances
  • Research
  • Retainer services

Invoice Requirements in Italy

Partita IVA
Codice Fiscale
Client SDI code
Invoice number
IVA breakdown
Total

Payment Terms

Retainer upfront. Bills typically due Net 30. Trust accounts for client funds.

Vista fattura30 giorni60 giorniFine mese

Payment Methods in Italy

Bonifico bancarioPayPalCarta di creditoRiBa

Lawyer Invoice Tips

  • Bill in standard increments
  • Detail each task
  • Reference case number
  • Separate disbursements
  • Include trust account details

Frequently Asked Questions

What tax rate applies to lawyer invoices in Italy?

Italy has 22% IVA (standard). IVA is 22% standard, 10% reduced, 5% and 4% super-reduced. Electronic invoicing mandatory.

What payment methods are common for lawyers in Italy?

Common payment methods in Italy include: Bonifico bancario, PayPal, Carta di credito, RiBa. Retainer upfront. Bills typically due Net 30. Trust accounts for client funds.

What should lawyer invoices include in Italy?

Your invoice should include: Partita IVA, Codice Fiscale, Client SDI code, Invoice number. For lawyer services specifically, also include: Legal consultation, Document review, Contract drafting.

How should lawyers detail time entries?

Include date, task description, time spent, and attorney name. Use standard billing increments.

How do lawyers handle retainers?

Hold in trust. Bill against retainer and request replenishment when low.

Is electronic invoicing mandatory?

Yes, fatturazione elettronica via SDI is mandatory for B2B and B2G.