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E-Invoicing in Italy

Fully MandatoryPeppol Enabled

Italy was the first EU country to implement mandatory B2B e-invoicing, making it a pioneer in digital tax compliance. Since January 2019, all domestic B2B and B2C transactions must use electronic invoices.

Last verified: January 5, 2025

Source: Agenzia delle Entrate

Quick Facts

Current Regulation

Sistema di Interscambio (SDI)

Language

Italian

Currency

EUR

Accepted Formats

FatturaPA (XML)

Key Dates & Timeline

June 2014

B2G e-invoicing mandatory

January 2019

B2B e-invoicing mandatory

July 2022

Extended to flat-rate taxpayers

B2G (Business-to-Government) Requirements

B2G e-invoicing has been mandatory since June 2014. All invoices to public administrations must be in FatturaPA format and transmitted through SDI. The CIG (Codice Identificativo Gara) and CUP codes are required for proper routing.

Government Portal

Fatture e Corrispettivi

B2B (Business-to-Business) Requirements

Italy's comprehensive B2B mandate covers all domestic transactions. Invoices must be transmitted through SDI within 12 days of the transaction. Cross-border transactions also require reporting through the Esterometro system.

Technical Requirements

Italian e-invoices use the FatturaPA XML format, which must be digitally signed. Each invoice requires a Codice Destinatario (7-character code) or PEC address for delivery. SDI validates the format and delivers the invoice to the recipient.

Accepted Formats

FatturaPA (XML)

Key Requirements

FatturaPA format (Italian XML standard)
Submission via SDI (Sistema di Interscambio)
Codice Destinatario or PEC address required
Digital signature required

Penalties & Non-Compliance

Penalties range from 90% to 180% of the VAT amount for non-compliant invoices. Late transmission incurs fines of €250 to €2,000 per quarter.

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