Who: B2B and B2C companies (domestic invoices); B2G (Business to Government) invoices are already in place
CTC Platform: A mix of CTC and real-time reporting
Supported Format(s): UBL, CII, Factur-X. UBL and CII are both based on XML. Factur-X is a hybrid format and is a combination of PDF and XML
Who: B2B companies
CTC Platform: Not yet defined, however Ministry favors the French model
Who: All domestic B2G, B2B, and B2C invoices
CTC Platform: Foreign businesses issuing Italian invoices must be registered at the Italian Revenue Agency, SDI (Sistema di Interscambio) portal, and by the buyer after they have received it.
Supported Format(s): FacturaPA. It is an electronic invoice format that is country-specific and is only used in Italy.
Who: All VAT registered companies, including foreign businesses with subsidiaries in Poland
CTC Platform: KSeF Portal, which stands for Krajowy System e-Faktur. This portal is used to approve and exchange B2B invoices
Supported Format(s): FA_VAT, which is an XML-based format