Italy

Mandate Live Updated 2026-10-131 change this quarter

Baseline

Fatturazione elettronica via the Sistema di Interscambio (SdI), FatturaPA XML format

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.

Key Dates

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

Who is in scope

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.

Process

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

Official Sources

MEF - 1 Jan 2019: the invoice becomes electronic EUR-Lex - Council Implementing Decision (EU) 2024/3150 (Italy)

Stay informed on Italy

Get notified when mandates change or new practical insights are added.