Simplified Invoice: When You Can Use It and What It Contains

For low-value sales, the law allows a simplified invoice — with fewer elements than a normal invoice. It’s useful when issuing a full invoice would be disproportionate to the transaction amount.

When you can use it

Below a value threshold set by law — traditionally the equivalent of about 100 euros. The threshold can be updated, so check the value in force before relying on it.

What it contains (compared with a normal invoice)

A simplified invoice can omit some of the mandatory elements of a full invoice, but it must still clearly identify:

• the supplier (name, tax code);
• the date and a number;
• the description of the goods/services;
• the total and the VAT (or the applicable mention).

How it relates to the fiscal till receipt

A fiscal till receipt that contains the buyer’s tax code can stand in for a simplified invoice, under the conditions of the law. The difference between a receipt, a fiscal till receipt and an invoice is detailed in the guide on receipt vs fiscal till receipt.

How facturifirma helps

facturifirma issues complete and correct invoices, with all the necessary elements and transmission through e-Factura. For sales where the law allows the simplified form, you’re free to issue an invoice with the minimum required data — and if your activity involves a fiscal till receipt, that remains issued by the cash register, separately.