FatturaPA

Overview

FatturaPA is Italy's electronic invoice format, mandatory for all domestic B2B and B2G transactions. Italy was the first EU country to mandate comprehensive B2B e-invoicing, and FatturaPA is central to this system.

Background

FatturaPA was introduced for B2G transactions in 2014 and extended to B2B in 2019. Unlike other EU countries, Italy developed its own format before EN 16931 and maintains this proprietary standard through the SDI system.

Key Requirements

FatturaPA invoices must be in the specific Italian XML format, digitally signed with XAdES, and transmitted through SDI. Each invoice needs a Codice Destinatario (7-character code) or PEC address for recipient identification.

Technical Specifications

Implementing FatturaPA requires: XML generation in the exact FatturaPA schema, obtaining a qualified digital certificate, connecting to SDI (directly or via intermediary), and handling SDI responses and notifications.

Business Impact

FatturaPA compliance is non-negotiable for businesses operating in Italy. The system has dramatically reduced VAT fraud and provided real-time visibility into economic activity. Foreign businesses selling to Italian customers must also comply.

Related Regulations & Standards