Lo Studio legale associato Bertolini Fusi, composto da Avvocato fondatori, avvocati collaboratori e impiegati amministrativi, è a Vostra disposizione in Piazza Antonio Vallisneri 4 a Reggio nell'Emilia.
BERTOLINI-FUSI ASSOCIATED
LAW FIRM
2025 - BERTOLINI-FUSI ASSOCIATED LAW FIRM
Piazza Antonio Vallisneri, 4 - 42121 Reggio nell'Emilia
e-mail: amministrazione2@studiobertolinifusi.it
THE VALUE OF ELECTRONIC INVOICES
Cartabia Reform
ON EQUAL FOOTING WITH THE AUTHENTIC NOTARIAL EXTRACT.
In a recent amendment to the so-called Cartabia Reform – already incorporated into the current wording of art. 634 of the Italian Code of Civil Procedure and now fully in force – it was expressly provided that, “For credits relating to supplies of goods and money as well as for services provided by entrepreneurs who carry out a commercial activity and by self-employed workers, even to persons who do not carry out such activity”, written proof of the credit suitable for obtaining the injunction against the defaulting debtor also includes “electronic invoices transmitted through the exchange system established by the Ministry of Economy and Finance and managed by the Revenue Agency”.
As a result of this regulatory provision, in the presence of electronic invoices relating to unpaid commercial and self-employed credits, for the purposes of filing the application for an injunction it will be sufficient to produce the .xml files of the invoices to be enforced, even without the related authentic notarial extract of the accounting records of the applicant entrepreneur. This will allow the entrepreneur an evident cost saving and greater speed in recovering the credit.
