E-Invoicing in Italy
Italy operates a comprehensive clearance system where all B2G, B2B and B2C invoices must be transmitted through the government platform Sistema di Interscambio (SdI).
Italy was one of the earliest adopters of mandatory e‑invoicing. Law 205/2017 (Budget Law 2018) and subsequent legislative decrees introduced the requirement for businesses to issue invoices electronically via the Sistema di Interscambio (SdI). The Revenue Agency (Agenzia delle Entrate) manages the system.
Key Milestones
2015
B2G Mandate
Electronic invoicing becomes mandatory for supplies to central and local public administrations via SdI.
2019
B2B & B2C Mandate
All domestic B2B invoices and B2C invoices must be issued electronically through Sistema di Interscambio (SdI).
Current
Full Operation
Comprehensive clearance system with real-time VAT reporting and pre-filled tax returns fully operational.
Law 205/2017 (Budget Law 2018)
Introduced mandatory e-invoicing for businesses, requiring all domestic invoices to be transmitted via SdI.
EU Directive 2014/55/EU
Transposed for public procurement, establishing EN 16931 compliance requirements.
Revenue Agency (Agenzia delle Entrate)
Manages the SdI platform and enforces e-invoicing compliance.
Clearance Model
All invoices must be sent to SdI, which validates the data and forwards the invoice to the recipient.
FatturaPA Format
XML schema based on UBL with Italian extensions, mandatory for all domestic invoices.
Real-Time VAT Reporting
SdI records data in real time, supporting pre-filled VAT returns and tax compliance.
B2G Requirements
Business-to-Government invoicing obligations
Electronic invoicing has been mandatory for supplies to central and local public administrations since 2015. All invoices must be sent via SdI using the FatturaPA format.
B2B Requirements
Business-to-Business invoicing mandate
Since 1 January 2019, all domestic B2B invoices between VAT-registered entities must be electronic and transmitted through SdI. Paper and PDF invoices are not legally valid
B2C & Cross-border Invoices
Business-to-Consumer invoicing
From 1 January 2019, invoices issued to final consumers also need to be submitted to SdI. While consumers can receive a simplified paper receipt, the electronic invoice must still be lodged with SdI.
Important: The process assigns a unique invoice identifier and provides a digital receipt. Each invoice must be validated by SdI before being forwarded to the recipient.
How We Support Italian E-Invoicing
As a certified Peppol Access Point and SdI integrator, we enable businesses to comply with Italy’s stringent requirements:
FAQ
Do I still need to provide paper invoices in Italy?
No. You must issue all invoices electronically via SdI, although consumers may receive simplified receipts. Paper invoices are not legally valid.
What is the FatturaPA format?
It is a structured XML invoice defined by the Italian Revenue Agency and based on UBL. It is the only accepted format for domestic invoices in Italy.
Can I use Peppol for Italian invoices?
Peppol is optional for domestic invoices but widely used for cross-border trade. Our platform handles both FatturaPA and Peppol formats seamlessly.
Summary
Italy operates a comprehensive clearance system in which all invoices must be transmitted through the government platform SdI. E‑invoicing has been obligatory for B2G transactions since 2015 and for all B2B and B2C transactions since 2019. Invoices are issued in the FatturaPA format and validated before being forwarded to the recipient. This model supports real‑time VAT reporting and pre‑filled tax returns. As a Peppol Access Point and SdI integrator, we enable businesses to comply with Italy’s stringent requirements and facilitate cross‑border invoicing.
Need Help with E-Invoicing Compliance?
As a certified Peppol Access Point, we provide complete e-invoicing solutions for businesses across Europe. Our platform handles format conversion, real-time validation, and seamless integration with national systems.
