Italy
Mandate Live Updated 2026-01-201 change this quarter
Baseline
Sistema di Interscambio (SdI) — CTC eInvoicing
Italy mandates all B2B and B2C invoices to be transmitted through the SdI platform in FatturaPA XML format. The tax authority validates and routes each invoice in real time.
Key Dates
Jan 2019B2B eInvoicing mandate for all resident taxpayers
Jul 2022Extension to cross-border transactions (esterometro replaced)
Jan 2024Micro-enterprises (forfettari) fully included
Who is in scope
All VAT-registered entities operating in Italy, including cross-border B2B transactions.
Process
Seller generates FatturaPA XML → sends to SdI → SdI validates and forwards to buyer → SdI sends acceptance/rejection notification back to seller.
Official Sources
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