E-Invoicing in Italy
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.
Do I Need to Act?
Action Required Now— Fully mandatory since 2019
Threshold: All Italian businesses including flat-rate taxpayers
FatturaPA (XML)
Recommended format
- 1All domestic invoices must go through SDI - ensure your system is connected
- 2Verify you have a Codice Destinatario or PEC address for receiving
- 3Digital signature is mandatory - configure your signing certificate
- 4Cross-border? Set up Esterometro reporting
Pre-configured with Italy ruleset • Free to try
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 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 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
Common Invoice Rejections in Italy
Top 5 validation errors based on our data
Duplicate invoice number
Ensure unique sequential numbering and include year in the invoice number.
Missing Codice Destinatario
Add the recipient's Codice Destinatario or PEC address.
Missing Regime Fiscale
Add the correct Regime Fiscale code (RF01-RF19).
Missing Codice Destinatario
Add the Codice Destinatario or PEC address.
Peppol to SDI conversion error
Validate both Peppol BIS and FatturaPA compatibility before sending.
Don't wait for rejection
Validate your Italy invoices before sending to catch these issues early.
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.
Italy: Updated FatturaPA format specifications (v2.6) effective May 15, 2025
New technical rules version 2.6 for European electronic invoicing came into effect on May 15, 2025. The updates include new values for tax regime (Regime Fiscale) and document type (Tipo Documento) fields. These changes follow the Spring Release 2025 of the European standard EN16931 and the latest version of the FatturaPA format.
Source: Agenzia delle Entrate - Fatturazione ElettronicaItaly FatturaPA B2B mandate launched
Italy became the first EU country to mandate B2B e-invoicing for all domestic transactions via the SDI system.
Source: Agenzia delle EntrateE-Invoicing Partners for Italy
Need to Fix a Italy Invoice?
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