What is FatturaPA?
FatturaPA is Italy's mandatory e-invoice format. Since 2019, ALL invoices in Italy (B2B and B2G) must be submitted electronically through SDI (Sistema di Interscambio) in FatturaPA XML format.
Italy was the first major EU country to mandate B2B e-invoicing, making it the most mature e-invoice market in Europe.
Key Concepts
SDI (Sistema di Interscambio)
The central government hub that receives, validates, and routes all invoices.
Codice Destinatario
A 7-character code identifying the recipient's channel for receiving invoices. Alternatively, a PEC (certified email) address can be used.
Codice Fiscale / Partita IVA
Italian tax identifiers required on all invoices.
Format
FatturaPA uses its own XML schema (not UBL or CII), currently version 1.2.