In Force Since 2019EuropeItaly eInvoicing Mandate: Complete Compliance Guide
Everything you need to know about the Sistema di Interscambio (SDI) and B2B electronic invoicing in Italy.
Overview
Italy pioneered mandatory B2B electronic invoicing in the EU, requiring all domestic invoices to pass through the government's clearance platform, the Sistema di Interscambio (SDI). This Continuous Transaction Control (CTC) model has become the blueprint for other EU member states.
Key Requirements
All B2B and B2C invoices must be transmitted through SDI in XML format (FatturaPA)
Invoices must be validated by SDI before delivery to the buyer
Cross-border invoices to non-Italian entities reported via "Esterometro" (now integrated into SDI)
Invoice storage must comply with Italian digital archiving regulations (conservazione sostitutiva)
Real-time transmission required — paper invoices are no longer valid for tax purposes
Timeline
Mandatory for all B2B/B2C domestic invoices
Cross-border invoices via SDI (Esterometro abolished)
Flat-rate taxpayers included in the mandate
Non-Compliance Penalties
Fines of 90%–180% of the VAT on unreported invoices
Late submission: €250–€2,000 per invoice
Missing invoices in SDI: full VAT disallowance on input tax deduction
How Taxera Helps with Italy Compliance
Taxera provides full SDI integration with automated FatturaPA XML generation, real-time transmission, and digital archiving compliance.
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