IBAN and e-payments

Regulatory reference	Name of the individual obligation	Contents of the obligation	Update
Art. 36, Legislative Decree no. 33/2013 Art. 5, paragraph 1, Legislative Decree no. 82/2005	IBAN and e-payments	In payment requests: the IBAN identification codes of the payment account, or of imputation of the payment to the Treasury, through which the paying parties can make payments by bank or postal transfer, or the identifiers of the postal current account on which the paying parties can make payments by postal bill, as well as the identification codes of the payment to be compulsorily indicated for the payment	Timely (pursuant to art. 8, Legislative Decree no. 33/2013)