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Overview of e-invoicing in Italy
Italy has already enforced mandatory requirements for all public sector (B2G), private sector (B2B), and consumer (B2C) transactions. In-depth knowledge and seamless SDI integration are the foundation for regulatory compliance and operational efficiency. Italy operates a centralised clearance model, where invoices only become legally valid after validation by SDI.
B2G e-invoicing
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E-invoicing is mandatory for all suppliers to public entities: since 2014 for central government and since 2015 for local authorities.
Sistema di Interscambio (SDI) is the sole national platform for submitting, validating, and forwarding B2G invoices.
All B2G invoices must use the national XML format FatturaPA.
Each invoice must include the unique office code (Codice Univoco d’Ufficio) to route documents correctly to the intended public authority.
Suppliers can track invoice status and delivery via SDI.
B2B and B2C e-invoicing
Since January 2019, all transactions between Italian VAT-registered businesses, and between businesses and consumers, require electronic invoicing via SDI in FatturaPA format.
Only a very limited set of micro-businesses and certain non-resident entities are excluded; turnover-based exclusions were removed as of January 2024.
Recipients obtain e-invoices by either Codice Destinatario (recipient code) or certified PEC email.
Compliant invoice status tracking and delivery confirmation are built into the SDI system.
E-invoicing standards and networks
FatturaPA is Italy’s national XML e-invoice format. It is mandatory for B2G, B2B, and B2C domestic flows.
FatturaEU (CIUS-IT) is the Italian adaptation of EN 16931, mainly used for public procurement over threshold values and for limited cross-border use cases.SDI enforces technical and compliance rules, and serves as the only access point for domestic e-invoicing.Peppol network is supported for public procurement and e-ordering, especially via the NSO (Nodo Smistamento Ordini) platform for the healthcare sector.Tax and compliance considerations
All domestic and cross-border invoices sent via SDI fulfill both invoicing and real-time reporting requirements.
Since July 2022, cross-border invoices must also be submitted through SDI in FatturaPA format. Inbound cross-border invoices require recipients to create a “self-invoice” in FatturaPA and submit via SDI.All e-invoices must be digitally archived for at least 10 years. Each company must appoint a Conservation Manager and follow AgID guidelines for secure retention and legal compliance.Failure to comply with submission, storage, or reporting requirements may lead to penalties. Software solutions must fully support Italy’s submission and archiving standards.More e-invoicing insights on our blog
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