The offence of false invoicing is included in the Decalogue of prerequisite offences (Newsletter Norme & Tributi n. 137 Camera di Commercio Italo-Germanica – Vittorio De Luca, Elena Cannone)
Decree Law no. 124 of 26 October 2019 on "Urgent provisions in tax matters and for time-critical needs" (so-called Tax Decree) has expanded the Decalogue of prerequisite crimes…