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e-Invoicing ItalyMandatoryLast reviewed October 2026e-Invoicing in Italy: SdI explained
Italy requires electronic invoices for domestic B2B, B2C and B2G sales, sent in the FatturaPA XML format through the Sistema di Interscambio (SdI), run by the Agenzia delle Entrate. SdI checks each invoice and then delivers it to the buyer. The rules have applied to almost all VAT-registered businesses since 2024, and the EU derogation that allows them runs to 31 Dec 2027.
General information only, not tax advice. Rules change, so check the official sources at the bottom of this page before you act.
The mandate
Fatturazione elettronica via the Sistema di Interscambio (SdI), FatturaPA XML format
Who must issue
Businesses and professionals established in Italy that issue domestic invoices, including to consumers (B2C) and to public bodies (B2G). Entities that deal only with foreign counterparties are outside SdI. Some groups, such as certain small taxpayers, were exempt before 2024 but now generally have to issue e-invoices.
How it works
ERP creates FatturaPA XML → sent to SdI (web, PEC, web service or SFTP) → SdI checks format, VAT numbers and codes → SdI rejects (scarto) or accepts → SdI delivers to the buyer's codice destinatario or PEC → SdI sends receipt to the issuer
System type
Clearance
The tax authority checks and approves each invoice before it counts as valid.
Public sector (B2G)
Mandatory via SdI since 2015
Business to business (B2B)
Mandatory since 1 Jan 2019; all VAT taxpayers from 2024
Consumers (B2C)
Mandatory since 2019; consumer gets a copy
Key dates for Italy
- 1 Jan 2019e-Invoicing becomes mandatory for domestic B2B and B2C invoices between Italian-resident or established parties; paper invoices are no longer allowed
- 1 Jan 2024Mandatory also for small taxpayers under the flat-rate (forfettario) regime
- 1 Apr 2025SdI technical specifications version 1.9 apply
- 15 May 2026SdI technical specifications version 1.9.1 apply; invoices in the older version are rejected
- 31 Dec 2027EU Council derogation allowing Italy's mandatory e-Invoicing system expires unless extended or replaced
What the invoice contains
Invoices must be XML files in the FatturaPA format and must contain the same content as a paper invoice plus the buyer's electronic address (codice destinatario) or PEC. SdI checks the file against the technical specifications and verifies VAT numbers and tax codes. If checks fail, the invoice is rejected and is treated as not issued. If they pass, SdI delivers the invoice and sends a delivery receipt showing the date and time. The legal document is the XML file; a consumer copy is only a courtesy copy.
What your ERP has to deliver
Systems must create FatturaPA XML that follows the current technical specifications (version 1.9.1 since 15 May 2026) and must connect to SdI through PEC, web service, SFTP or the free tools of the tax agency. They need to process SdI receipts (rejection, delivery, failed delivery), reissue rejected invoices, and handle credit and debit notes as new documents. Invoices must also be preserved electronically under the Italian rules, and SdI storage does not replace this.
The data flow, step by step
Practical insights
- SdI is a hub, not just a validator. Delivery depends on the buyer's codice destinatario or PEC, so wrong or missing buyer addresses cause failed deliveries even when the invoice is valid.
- Technical specifications change often. Version 1.9.1 applied from 15 May 2026, and invoices sent in the older version are rejected and must be reissued, so ERP updates need to be planned ahead.
- For consumers, the XML file is still sent to SdI, normally with the code 0000000. The consumer gets a copy, and the copy is not the legal document.
- The EU authorisation behind the Italian regime ends on 31 Dec 2027 unless extended. Italy would need to ask the Commission for an extension by 31 Mar 2027, so rules after 2027 may change.
Common pitfalls
- Treating an invoice rejected by SdI as issued. A rejected invoice is treated as not issued, so the timing and VAT effects have to be handled again.
- Sending a PDF to the customer and thinking that is the invoice. Only the XML file processed by SdI has legal value.
- Using outdated FatturaPA versions or schemas after a specification change. SdI rejects them automatically.
- Relying on SdI as the long-term archive. Taxpayers have their own electronic preservation duties.
Linked obligations in Italy
e-Invoicing Italy: questions, answered
Official sources
Keep this guide
Download the Italy e-Invoicing guide as a PDF. It has the same content as this page.