> ## Documentation Index > Fetch the complete documentation index at: https://docs.invopop.com/llms.txt > Use this file to discover all available pages before exploring further. # Italy > Send and receive FatturaPA invoices through Invopop's own accredited SDI channel.
Issuing guide › Lifecycle guide › Receiving guide › Archiving guide ›
| | | | --------- | ----------------------------------------------- | | Developer | [Invopop](https://invopop.com) | | Category | Government | | Scope | B2B, B2C | | System | Sistema di Interscambio (Agenzia delle Entrate) | | Country | [Italy](/compliance/italy) | The **Sistema di Interscambio** (SDI) is Italy's central e-invoicing hub, run by the tax authority (*Agenzia delle Entrate*). Electronic invoicing is mandatory for essentially every VAT-registered business in Italy: SDI validates each invoice and delivers it to the buyer. The legal invoice is the cleared FatturaPA XML file. Documents travel as **FatturaPA** XML. This app owns both directions of that exchange over **Invopop's own accredited SDICoop channel**: Invopop is registered with the tax authority as a transmission and reception channel in its own right, so invoices go straight to SDI with no intermediary in between, and SDI delivers inbound invoices straight back. Sending is non-blocking. The send step finishes as soon as SDI accepts the file; SDI's verdict — delivered, rejected, undeliverable — arrives minutes or days later and is recorded against the invoice as a separate status entry, so a slow response from SDI never holds a workflow open. #### Key features * **Direct accredited channel:** Invopop transmits and receives under its own SDI accreditation. No third-party gateway sits between you and the tax authority. * **FatturaPA both ways:** GOBL → FatturaPA for issuing, FatturaPA → GOBL for received invoices, with the original XML kept attached exactly as it was exchanged. * **Statuses as documents:** Every SDI notification becomes a status entry on the invoice, carrying the original Italian code and a plain-language description. * **Certified archiving:** Issued and received invoices are preserved under *conservazione a norma* through our preservation partner [A-Cube](https://www.acubeapi.com), with the receipt attached to the entry. * **Full sandbox lifecycle:** The sandbox simulates SDI end to end — including rejections and non-delivery — so you can exercise every outcome before going live. Check out the guides below to get started: * [Issuing invoices](/guides/it-sdi-invoicing) · [Status](/guides/it-sdi-status) · [Receiving invoices](/guides/it-sdi-reception) · [Archiving](/guides/it-sdi-archiving) ## FAQ Invoicing questions Install the [Italy app](/apps/italy) for structured invoicing through SDI, or the Smart Receipts app for B2C-only AdE CF receipts. Run invoices through a workflow with the **Send invoice to SDI** step — see the [issuing guide](/guides/it-sdi-invoicing). Retail receipts (*documento commerciale*, commonly called *scontrino*) are not SDI invoices — they are reported to the tax authority as *corrispettivi* through a separate channel. Use the [Smart Receipts Italy app](/apps/smart-receipts-italy) for those, and see the [Smart Receipts issuing guide](/guides/it-ticket). See the [Italy tax regime in GOBL](https://docs.gobl.org/regimes/it) for tax categories, codice fiscale rules, and SDI-specific extensions. The [`it-sdi-v1`](https://docs.gobl.org/addons/it-sdi-v1) addon documents required FatturaPA fields. The **Send invoice to SDI** step completes as soon as SDI accepts the file — it doesn't wait for SDI's verdict. What takes time is SDI's own processing: a rejection usually arrives within minutes, but delivery confirmations can take up to 5 days. Each verdict is recorded against the invoice as a status entry, so nothing is stuck while you wait. See the [status guide](/guides/it-sdi-status) for the full lifecycle. SDI confirms delivery with an `RC` (*ricevuta di consegna*) notification, recorded on the invoice as a status entry with the GOBL status `acknowledged`. A rejection arrives as `NS` with status `error`. Every notification and what it means is covered in the [status guide](/guides/it-sdi-status). Set a reserved *codice destinatario* on the customer — for example `SIMNS00` to simulate a rejection. The sandbox simulates SDI end to end and feeds back the notifications a real exchange would produce; any ordinary code resolves to a successful delivery. The full list of reserved codes is in the [issuing guide](/guides/it-sdi-invoicing#testing-in-the-sandbox). Invopop handles both Italian tax identification numbers in the supplier and customer sections of invoices: * **Partita IVA** (VAT number): Automatically extracted from the `tax_id/code` field. * **Codice Fiscale** (fiscal code): Must be specified as an identity with the key `it-fiscal-code`. Here's an example showing both identifiers in a supplier object: ```json Supplier with Partita IVA and Codice Fiscale theme={"system"} { "supplier": { "name": "MªF. Services", "tax_id": { "country": "IT", "code": "12345678903" }, "identities": [ { "key": "it-fiscal-code", "code": "MRTMTT91D08F205J" } ] } } ``` Registering supplier questions Provide the supplier's Partita IVA and Codice Fiscale (where different) in their party configuration. No certificate upload is needed — Invopop transmits to SDI over its own accredited channel. No supplier certificates are required. Invopop exchanges documents with SDI over its own accredited channel; only the Partita IVA and routing metadata are stored. You don't need to. SDI has no supplier registration for sending: set the supplier's Partita IVA on the party and send. Registration is only needed for *receiving* — see the [receiving invoices guide](/guides/it-sdi-reception). None — Invopop exchanges documents with SDI over its own accredited channel, so suppliers don't manage any certificates. The one exception is invoices to public administrations (`FPA12`), which require a qualified electronic signature and are not yet supported. Receiving questions Register Invopop's recipient code (`BDCS3JD`) with the tax authority and run the registration workflow on the company's party entry. Invopop automatically receives matching invoices and routes them through the configured import workflow. See the [receiving invoices guide](/guides/it-sdi-reception). Inbound FatturaPA XMLs are parsed via [`gobl.fatturapa`](https://github.com/invopop/gobl.fatturapa). The original signed XML is preserved as a silo entry attachment alongside the GOBL representation. Register the company for reception in your sandbox workspace, then send a sandbox invoice addressed to it — the app loops it back to you as an inbound delivery and runs your import workflow, exactly as a real delivery would. This is the only way to receive an invoice in sandbox: there is no tax authority to register with, and no real supplier can reach it. See [receiving your own invoices](/guides/it-sdi-invoicing#receiving-your-own-invoices). The import step attempts to convert the FatturaPA document into [GOBL](https://docs.gobl.org). If conversion fails, the step returns `KO`, but the original file stays stored — the invoice can be re-processed later without SDI needing to redeliver it. If the invoice has significant structural issues that prevent conversion, you may need to contact the sender to request a corrected invoice. Invoices are typically received within minutes after being sent by suppliers through SDI. The automatic import process in Invopop processes them as soon as they are received by our system. Yes, multiple companies can be registered to receive invoices through a single Invopop workspace. For each company, you must: 1. Register the recipient code `BDCS3JD` with the Italian tax authority for that specific company 2. Have its tax ID registered by running the registration workflow on the company's party entry 3. Use the same import workflow configured in the app settings This two-step registration process (with the tax authority and with Invopop) must be completed for each company you want to register. This is particularly useful for white-labeling scenarios where a user manages multiple entities. Yes, but only one party at a time can hold a given tax ID. Run the [unregister workflow](/guides/it-sdi-reception#unregistering-a-company) on the party that currently holds it, then register the new one. Registering a tax ID that another party already holds fails with a clear error. Sandbox and live are counted separately, so the same tax ID can be registered in both at the same time. The two-step registration process serves different purposes: 1. **Registering with the Italian tax authority** - Tells SDI to route invoices addressed to your company to Invopop's channel using the *Codice Destinatario* `BDCS3JD`. 2. **Registering with Invopop** (the registration workflow) - Tells Invopop which invoices to accept and process for your workspace. Both steps are necessary: the first routes the invoices to Invopop, and the second ensures Invopop knows which workspace should receive those invoices. Signed FatturaPA XML (versions 1.2.x), conforming to the Agenzia delle Entrate schema. The original file is kept attached to the entry exactly as SDI delivered it, alongside SDI's delivery metadata. Archiving questions Add the **Archive document** step to your workflows, after the step that exchanges the document with SDI. It uploads the exact FatturaPA file, waits for the preservation service to confirm the document is preserved, and attaches the signed receipt to the entry. See the [archiving guide](/guides/it-sdi-archiving) for the full setup. Yes. Italian preservation rules cover both the invoices you issue and the ones you receive, and both are preserved the same way — add the **Archive document** step after the import step in your receiving workflow. Nothing — unregistering only stops receiving. Invoices already preserved under *conservazione a norma* stay preserved, as the law requires. More answers in our [Italy FAQ](/faq/italy) section | Capability | Status | Notes | | ---------------------------------------- | -------------------------------------------- | ------------------------------------------------------------------------------------------------ | | Invoice delivery (B2B, B2C) | Available | FatturaPA `FPR12`, delivered by *codice destinatario* or PEC | | Invoice reception | Available | Invoices addressed to a registered company, routed into your import workflow | | Status notifications | Available | Every SDI notification about a sent invoice, recorded as a [status entry](/guides/it-sdi-status) | | Party registration | Available | Claims a fiscal ID for reception in your workspace | | Party deregistration | Available | Releases the fiscal ID so it can be registered again | | Certified archiving | Available | *Conservazione a norma* for issued and received invoices | | Invoices to public administrations (B2G) | In development | Qualified electronic signature for `FPA12` invoices | | Accepting or rejecting as a public body | In development | *Notifica Esito* replies for invoices received as a public body | The following workflow actions will be available once you install and enable this app: Invoicing
3
Convert a GOBL invoice to FatturaPA, submit it to SDI over Invopop's accredited channel, and attach the transmitted XML to the entry. Completes as soon as SDI accepts the file.
1
Turn an SDI notification about an invoice you sent into a status entry, recording the Italian notification code and what it means. Registration
100
Claim a company's fiscal identity for your workspace so SDI deliveries addressed to it are routed to you. Stop receiving for a company and release its fiscal ID so it can be registered again. Reception
3
Parse a received FatturaPA document into GOBL and create the invoice entry, with the original XML and SDI's delivery metadata attached. Archiving
100
Enable certified preservation (*conservazione a norma*) for a company. Requires a valid Italian tax ID.
2
Preserve the exact XML exchanged with SDI and attach the preservation receipt to the entry. Invoice workflows ```json Example send invoice workflow theme={"system"} { "name": "Send invoice to SDI", "description": "Issue an invoice through Italy's SDI system", "schema": "bill/invoice", "steps": [ { "id": "019ed592-0763-79c1-9ca1-a2f7795e2b16", "name": "Add sequential code", "provider": "sequence.enumerate", "summary": "Dynamic · SDI · 000001", "config": { "name": "SDI", "padding": 6, "start": 1 } }, { "id": "019ed592-0763-793f-8fbe-bc977455d784", "name": "Sign envelope", "provider": "silo.close" }, { "id": "019ed592-0763-7ce4-beb0-2c95c77399d3", "name": "Send invoice to SDI", "provider": "gov-it.sdi.send.invoice", "summary": "Submit the FatturaPA document to SDI" } ], "rescue": [ { "id": "019ed592-0763-7426-9bbf-6ed466d5749f", "name": "Set state", "provider": "silo.state", "summary": "Set state to `error`{.state .error}", "config": { "state": "error" } } ] } ``` ```json Example import invoice status workflow theme={"system"} { "name": "Import invoice status", "description": "Record an SDI notification about an invoice you sent", "schema": "bill/status", "steps": [ { "id": "92d923d7-0d5a-4ee2-a7f9-f9fbd89f1650", "name": "Import status from SDI", "provider": "gov-it.sdi.import.status", "summary": "Turn the SDI notification into a status entry" } ], "rescue": [] } ``` Party workflows ```json Example register party workflow theme={"system"} { "name": "Register party with SDI", "description": "Register a company to receive invoices and enable archiving", "schema": "org/party", "steps": [ { "id": "d0a624c0-7ab3-11f1-bcdd-79d761bdaace", "name": "Register party with SDI", "provider": "gov-it.sdi.register", "summary": "Claim the company's fiscal ID for this workspace" }, { "id": "f19737f0-7ab3-11f1-bcdd-79d761bdaace", "name": "Register party for e-archiving", "provider": "gov-it.archive.register", "summary": "Enable certified preservation for this company" } ], "rescue": [] } ``` ```json Example unregister party workflow theme={"system"} { "name": "Unregister party from SDI", "description": "Stop a company receiving invoices through SDI", "schema": "org/party", "steps": [ { "id": "0598fbd0-7ab4-11f1-8f97-792526fe02d9", "name": "Unregister party from SDI", "provider": "gov-it.sdi.unregister", "summary": "Stop receiving and release the fiscal ID" } ], "rescue": [] } ``` Reception workflows ```json Example import invoice workflow theme={"system"} { "name": "Import invoice from SDI", "description": "Import and process an invoice received through SDI", "schema": "bill/invoice", "steps": [ { "id": "33946e58-a094-4e9d-bef7-51e8ac1974fe", "name": "Import invoice from SDI", "provider": "gov-it.sdi.import.invoice", "summary": "Convert the received FatturaPA document to GOBL" } ], "rescue": [] } ``` Archiving workflows ```json Example archive document workflow theme={"system"} { "name": "Archive document", "description": "Preserve a document under conservazione a norma", "schema": "bill/invoice", "steps": [ { "id": "6023d8e0-7ab4-11f1-8f97-792526fe02d9", "name": "Archive document", "provider": "gov-it.archive.store", "summary": "Preserve the document and attach its receipt" } ], "rescue": [] } ``` Parties An Italian company with its *partita IVA* and the mandatory `it-sdi-fiscal-regime` extension (here `RF01`, the ordinary regime). ```json Italy supplier example theme={"system"} { "$schema": "https://gobl.org/draft-0/org/party", "name": "Tecnologie Adriatico S.r.l.", "tax_id": { "country": "IT", "code": "00159560366" }, "addresses": [ { "num": "15", "street": "Via Giuseppe Verdi", "locality": "Milano", "region": "MI", "code": "20121", "country": "IT" } ], "emails": [ { "addr": "fatturazione@tecnologieadriatico.it" } ], "ext": { "it-sdi-fiscal-regime": "RF01" } } ``` An Italian business customer with its *partita IVA* and an `it-sdi-code` inbox — the *codice destinatario* SDI uses to route the invoice. ```json Italy customer example theme={"system"} { "$schema": "https://gobl.org/draft-0/org/party", "name": "Cliente Esempio SpA", "tax_id": { "country": "IT", "code": "09876543217" }, "inboxes": [ { "key": "it-sdi-code", "code": "M5UXCR5" } ], "addresses": [ { "num": "8", "street": "Via Roma", "locality": "Torino", "region": "TO", "code": "10121", "country": "IT" } ], "emails": [ { "addr": "acquisti@clienteesempio.it" } ] } ``` In this example, we're issuing a standard B2B invoice from an Italian supplier to another Italian business customer. Notice: * both supplier and customer have their Partita IVA (VAT number) and Codice Fiscale properly specified, * the minimal version contains only essential fields; `gobl build` handles all calculations, * when running `gobl build`, the system automatically calculates totals, applies IVA rates, and normalizes the document according to SDI requirements, * the built version shows all calculated fields including tax breakdowns, line totals, payment terms, and final amounts, * the [`it-sdi-v1`](https://docs.gobl.org/addons/it-sdi-v1) addon validates the document structure for B2B transactions, and, * the invoice will be transmitted through the SDI system and delivered to the customer's designated channel. ```json SDI B2B Invoice theme={"system"} { "$schema": "https://gobl.org/draft-0/bill/invoice", "$regime": "IT", "$addons": [ "it-sdi-v1" ], "series": "SAMPLE", "code": "002", "issue_date": "2023-05-21", "currency": "EUR", "tax": { "prices_include": "VAT" }, "supplier": { "name": "Hotel California", "tax_id": { "country": "IT", "code": "12345678903" }, "addresses": [ { "num": "102", "street": "Via California", "locality": "Palermo", "region": "PA", "code": "33213", "country": "IT" } ], "registration": { "capital": "50000.00", "currency": "EUR", "office": "RM", "entry": "123456" }, "ext": { "it-sdi-fiscal-regime": "RF01" } }, "customer": { "name": "Mela S.r.l.", "tax_id": { "country": "IT", "code": "13029381004" }, "inboxes": [ { "key": "it-sdi-code", "code": "M5UXCR5" } ], "addresses": [ { "num": "23", "street": "Via dei Mille", "locality": "Firenze", "region": "FI", "code": "00100", "country": "IT" } ] }, "lines": [ { "quantity": "1", "item": { "name": "Tassa di Soggiorno", "price": "1.00" }, "taxes": [ { "cat": "VAT", "rate": "exempt", "ext": { "it-sdi-exempt": "N4" } } ] }, { "quantity": "1", "item": { "name": "Camera Matrimoniale", "price": "125.00" }, "taxes": [ { "cat": "VAT", "rate": "intermediate" } ] } ] } ``` ```json Built version theme={"system"} { "$schema": "https://gobl.org/draft-0/bill/invoice", "$regime": "IT", "$addons": [ "it-sdi-v1" ], "type": "standard", "series": "SAMPLE", "code": "002", "issue_date": "2023-05-21", "currency": "EUR", "tax": { "prices_include": "VAT", "ext": { "it-sdi-document-type": "TD01", "it-sdi-format": "FPR12" } }, "supplier": { "name": "Hotel California", "tax_id": { "country": "IT", "code": "12345678903" }, "addresses": [ { "num": "102", "street": "Via California", "locality": "Palermo", "region": "PA", "code": "33213", "country": "IT" } ], "registration": { "capital": "50000.00", "currency": "EUR", "office": "RM", "entry": "123456" }, "ext": { "it-sdi-fiscal-regime": "RF01" } }, "customer": { "name": "Mela S.r.l.", "tax_id": { "country": "IT", "code": "13029381004" }, "inboxes": [ { "key": "it-sdi-code", "code": "M5UXCR5" } ], "addresses": [ { "num": "23", "street": "Via dei Mille", "locality": "Firenze", "region": "FI", "code": "00100", "country": "IT" } ] }, "lines": [ { "i": 1, "quantity": "1", "item": { "name": "Tassa di Soggiorno", "price": "1.00" }, "sum": "1.00", "taxes": [ { "cat": "VAT", "key": "exempt", "ext": { "it-sdi-exempt": "N4" } } ], "total": "1.00" }, { "i": 2, "quantity": "1", "item": { "name": "Camera Matrimoniale", "price": "125.00" }, "sum": "125.00", "taxes": [ { "cat": "VAT", "key": "standard", "rate": "intermediate", "percent": "10.0%" } ], "total": "125.00" } ], "totals": { "sum": "126.00", "tax_included": "11.36", "total": "114.64", "taxes": { "categories": [ { "code": "VAT", "rates": [ { "key": "exempt", "ext": { "it-sdi-exempt": "N4" }, "base": "1.00", "amount": "0.00" }, { "key": "standard", "base": "113.64", "percent": "10.0%", "amount": "11.36" } ], "amount": "11.36" } ], "sum": "11.36" }, "tax": "11.36", "total_with_tax": "126.00", "payable": "126.00" } } ``` In this example, we're issuing a B2G invoice from an Italian supplier to the Italian government. Notice: * both supplier and customer have their Partita IVA (VAT number) and Codice Fiscale properly specified, * the minimal version contains only essential fields; `gobl build` handles all calculations, * when running `gobl build`, the system automatically calculates totals, applies IVA rates, and normalizes the document according to SDI requirements, * the built version shows all calculated fields including tax breakdowns, line totals, payment terms, and final amounts, * the [`it-sdi-v1`](https://docs.gobl.org/addons/it-sdi-v1) addon validates the document structure for B2G transactions, and, * the invoice will be transmitted through the SDI system and delivered to the customer's designated channel. ```json SDI B2G Invoice theme={"system"} { "$schema": "https://gobl.org/draft-0/bill/invoice", "$regime": "IT", "$addons": ["it-sdi-v1"], "$tags": ["b2g"], "series": "PA", "code": "2026-001", "issue_date": "2026-05-08", "currency": "EUR", "supplier": { "name": "Esempio Fornitore SRL", "tax_id": { "country": "IT", "code": "12345678903" }, "ext": { "it-sdi-fiscal-regime": "RF01" }, "addresses": [ { "num": "10", "street": "Via Roma", "locality": "Milano", "region": "MI", "code": "20121", "country": "IT" } ], "emails": [ {"addr": "amministrazione@esempio-fornitore.it"} ] }, "customer": { "name": "Comune di Roma", "tax_id": { "country": "IT", "code": "02438750586" }, "addresses": [ { "num": "1", "street": "Piazza del Campidoglio", "locality": "Roma", "region": "RM", "code": "00186", "country": "IT" } ], "inboxes": [ { "key": "it-sdi-code", "code": "UF9DN8" } ] }, "lines": [ { "quantity": "20", "item": { "name": "Servizi di consulenza informatica", "price": "150.00", "unit": "h" }, "taxes": [ { "cat": "VAT", "rate": "standard" } ] }, { "quantity": "1", "item": { "name": "Licenza software annuale", "price": "1200.00" }, "taxes": [ { "cat": "VAT", "rate": "standard" } ] } ], "payment": { "instructions": { "key": "credit-transfer", "ext": { "it-sdi-payment-means": "MP05" }, "credit_transfer": [ { "iban": "IT60X0542811101000000123456", "name": "Banca Esempio SpA", "bic": "BPMOIT22XXX" } ] }, "terms": { "due_dates": [ { "date": "2026-06-07", "percent": "100%" } ] } }, "notes": [ { "key": "general", "text": "Fattura emessa verso Pubblica Amministrazione tramite SDI. CIG: Z1A2B3C4D5 - CUP: F81B12000000001" } ] } ``` ```json Built version theme={"system"} { "$schema": "https://gobl.org/draft-0/bill/invoice", "$regime": "IT", "$addons": [ "it-sdi-v1" ], "$tags": [ "b2g" ], "type": "standard", "series": "PA", "code": "2026-001", "issue_date": "2026-05-08", "currency": "EUR", "tax": { "ext": { "it-sdi-document-type": "TD01", "it-sdi-format": "FPA12" } }, "supplier": { "name": "Esempio Fornitore SRL", "tax_id": { "country": "IT", "code": "12345678903" }, "addresses": [ { "num": "10", "street": "Via Roma", "locality": "Milano", "region": "MI", "code": "20121", "country": "IT" } ], "emails": [ { "addr": "amministrazione@esempio-fornitore.it" } ], "ext": { "it-sdi-fiscal-regime": "RF01" } }, "customer": { "name": "Comune di Roma", "tax_id": { "country": "IT", "code": "02438750586" }, "inboxes": [ { "key": "it-sdi-code", "code": "UF9DN8" } ], "addresses": [ { "num": "1", "street": "Piazza del Campidoglio", "locality": "Roma", "region": "RM", "code": "00186", "country": "IT" } ] }, "lines": [ { "i": 1, "quantity": "20", "item": { "name": "Servizi di consulenza informatica", "price": "150.00", "unit": "h" }, "sum": "3000.00", "taxes": [ { "cat": "VAT", "key": "standard", "rate": "general", "percent": "22.0%" } ], "total": "3000.00" }, { "i": 2, "quantity": "1", "item": { "name": "Licenza software annuale", "price": "1200.00" }, "sum": "1200.00", "taxes": [ { "cat": "VAT", "key": "standard", "rate": "general", "percent": "22.0%" } ], "total": "1200.00" } ], "payment": { "terms": { "due_dates": [ { "date": "2026-06-07", "amount": "5124.00", "percent": "100%" } ] }, "instructions": { "key": "credit-transfer", "credit_transfer": [ { "iban": "IT60X0542811101000000123456", "bic": "BPMOIT22XXX", "name": "Banca Esempio SpA" } ], "ext": { "it-sdi-payment-means": "MP05" } } }, "totals": { "sum": "4200.00", "total": "4200.00", "taxes": { "categories": [ { "code": "VAT", "rates": [ { "key": "standard", "base": "4200.00", "percent": "22.0%", "amount": "924.00" } ], "amount": "924.00" } ], "sum": "924.00" }, "tax": "924.00", "total_with_tax": "5124.00", "payable": "5124.00" }, "notes": [ { "key": "general", "text": "Fattura emessa verso Pubblica Amministrazione tramite SDI. CIG: Z1A2B3C4D5 - CUP: F81B12000000001" } ] } ``` This example matches the **B2B invoice** above but adds a **€2.00 Marca da bollo** (stamp duty) as a document-level charge. **Flat-rate scheme (*forfettario*):** taxpayers using the *regime forfettario* do **not** charge VAT on their invoices. When the document total goes **above €77.47**, they must account for **imposta di bollo**—typically by adding a **€2.00** stamp duty line, as in this sample. (Thresholds and rules can change; confirm with your adviser or the Agenzia delle Entrate if in doubt.) Notice: * the `charges` array includes an entry with `"key": "stamp-duty"`, amount `"2.00"`, and reason `Imposta di bollo`, * the minimal version is otherwise the same as the B2B example; `gobl build` recalculates totals including the charge, * the built version shows `totals.charge` and a higher `payable` / `total_with_tax` than the plain B2B invoice, * the [`it-sdi-v1`](https://docs.gobl.org/addons/it-sdi-v1) addon continues to validate the document for SDI transmission. ```json SDI Stamp duty invoice (Marca da Bollo) theme={"system"} { "$schema": "https://gobl.org/draft-0/bill/invoice", "$regime": "IT", "$addons": [ "it-sdi-v1" ], "series": "SAMPLE", "code": "002", "issue_date": "2023-05-21", "currency": "EUR", "tax": { "prices_include": "VAT" }, "supplier": { "name": "Hotel California", "tax_id": { "country": "IT", "code": "12345678903" }, "addresses": [ { "num": "102", "street": "Via California", "locality": "Palermo", "region": "PA", "code": "33213", "country": "IT" } ], "registration": { "capital": "50000.00", "currency": "EUR", "office": "RM", "entry": "123456" }, "ext": { "it-sdi-fiscal-regime": "RF01" } }, "customer": { "name": "Mela S.r.l.", "tax_id": { "country": "IT", "code": "13029381004" }, "inboxes": [ { "key": "it-sdi-code", "code": "M5UXCR5" } ], "addresses": [ { "num": "23", "street": "Via dei Mille", "locality": "Firenze", "region": "FI", "code": "00100", "country": "IT" } ] }, "lines": [ { "quantity": "1", "item": { "name": "Tassa di Soggiorno", "price": "1.00" }, "taxes": [ { "cat": "VAT", "rate": "exempt", "ext": { "it-sdi-exempt": "N4" } } ] }, { "quantity": "1", "item": { "name": "Camera Matrimoniale", "price": "125.00" }, "taxes": [ { "cat": "VAT", "rate": "intermediate" } ] } ], "charges": [ { "key": "stamp-duty", "i": 1, "amount": "2.00", "reason": "Imposta di bollo" } ] } ``` ```json Built version theme={"system"} { "$schema": "https://gobl.org/draft-0/bill/invoice", "$regime": "IT", "$addons": [ "it-sdi-v1" ], "type": "standard", "series": "SAMPLE", "code": "002", "issue_date": "2023-05-21", "currency": "EUR", "tax": { "prices_include": "VAT", "ext": { "it-sdi-document-type": "TD01", "it-sdi-format": "FPR12" } }, "supplier": { "name": "Hotel California", "tax_id": { "country": "IT", "code": "12345678903" }, "addresses": [ { "num": "102", "street": "Via California", "locality": "Palermo", "region": "PA", "code": "33213", "country": "IT" } ], "registration": { "capital": "50000.00", "currency": "EUR", "office": "RM", "entry": "123456" }, "ext": { "it-sdi-fiscal-regime": "RF01" } }, "customer": { "name": "Mela S.r.l.", "tax_id": { "country": "IT", "code": "13029381004" }, "inboxes": [ { "key": "it-sdi-code", "code": "M5UXCR5" } ], "addresses": [ { "num": "23", "street": "Via dei Mille", "locality": "Firenze", "region": "FI", "code": "00100", "country": "IT" } ] }, "lines": [ { "i": 1, "quantity": "1", "item": { "name": "Tassa di Soggiorno", "price": "1.00" }, "sum": "1.00", "taxes": [ { "cat": "VAT", "key": "exempt", "ext": { "it-sdi-exempt": "N4" } } ], "total": "1.00" }, { "i": 2, "quantity": "1", "item": { "name": "Camera Matrimoniale", "price": "125.00" }, "sum": "125.00", "taxes": [ { "cat": "VAT", "key": "standard", "rate": "intermediate", "percent": "10.0%" } ], "total": "125.00" } ], "charges": [ { "i": 1, "key": "stamp-duty", "reason": "Imposta di bollo", "amount": "2.00" } ], "totals": { "sum": "126.00", "charge": "2.00", "tax_included": "11.36", "total": "116.64", "taxes": { "categories": [ { "code": "VAT", "rates": [ { "key": "exempt", "ext": { "it-sdi-exempt": "N4" }, "base": "1.00", "amount": "0.00" }, { "key": "standard", "base": "113.64", "percent": "10.0%", "amount": "11.36" } ], "amount": "11.36" } ], "sum": "11.36" }, "tax": "11.36", "total_with_tax": "128.00", "payable": "128.00" } } ``` In this example, we're issuing a comprehensive B2B invoice with additional optional fields such as ordering information, payment details, and document references. Notice: * this invoice demonstrates advanced SDI features like CIG/CUP codes, payment methods, and bank details, * the minimal version includes ordering and payment details; `gobl build` calculates all totals, * when running `gobl build`, the system validates all additional fields according to SDI specifications and calculates totals, * the built version shows the complete document with all calculated fields, tax breakdowns, and properly formatted additional information, * additional fields like `ordering`, `payment`, and document references are important for public administration invoices (B2G), and, * the addon ensures all optional fields are properly validated and formatted for SDI transmission. ```json SDI B2B Invoice with additional fields theme={"system"} { "$schema": "https://gobl.org/draft-0/bill/invoice", "$regime": "IT", "$addons": [ "it-sdi-v1" ], "$tags": [ "freelance" ], "series": "SAMPLE", "code": "001", "issue_date": "2023-03-02", "currency": "EUR", "supplier": { "name": "MªF. Services", "tax_id": { "country": "IT", "code": "12345678903" }, "people": [ { "name": { "given": "GIANCARLO", "surname": "ROSSI" } } ], "addresses": [ { "num": "1", "street": "VIALE DELLA LIBERTÀ", "locality": "ROMA", "region": "RM", "code": "00100", "country": "IT" } ], "emails": [ { "addr": "billing@example.com" } ], "telephones": [ { "num": "999999999" } ], "registration": { "capital": "50000.00", "currency": "EUR", "office": "RM", "entry": "123456" }, "ext": { "it-sdi-fiscal-regime": "RF02" } }, "customer": { "name": "MARIO LEONI", "tax_id": { "country": "IT", "code": "09876543217" }, "people": [ { "name": { "prefix": "Dott.", "given": "MARIO", "surname": "LEONI" } } ], "inboxes": [ { "key": "it-sdi-code", "code": "M5UXCR5" } ], "addresses": [ { "num": "1", "street": "VIALE DELI LAVORATORI", "locality": "ROMA", "region": "RM", "code": "00100", "country": "IT" } ], "emails": [ { "addr": "mario@example.com" } ] }, "lines": [ { "quantity": "20", "item": { "name": "Development of accounting software", "price": "10.00", "unit": "h" }, "taxes": [ { "cat": "VAT", "rate": "standard" } ] } ], "payment": { "instructions": { "key": "credit-transfer", "credit_transfer": [ { "iban": "IT60X0542811101000000123456", "name": "MªF. Services" } ] }, "terms": { "due_dates": [ { "date": "2023-09-01", "percent": "100%" } ] } } } ``` ```json Built version theme={"system"} { "$schema": "https://gobl.org/draft-0/bill/invoice", "$regime": "IT", "$addons": [ "it-sdi-v1" ], "$tags": [ "freelance" ], "type": "standard", "series": "SAMPLE", "code": "001", "issue_date": "2023-03-02", "currency": "EUR", "tax": { "ext": { "it-sdi-document-type": "TD06", "it-sdi-format": "FPR12" } }, "supplier": { "name": "MªF. Services", "tax_id": { "country": "IT", "code": "12345678903" }, "people": [ { "name": { "given": "GIANCARLO", "surname": "ROSSI" } } ], "addresses": [ { "num": "1", "street": "VIALE DELLA LIBERTÀ", "locality": "ROMA", "region": "RM", "code": "00100", "country": "IT" } ], "emails": [ { "addr": "billing@example.com" } ], "telephones": [ { "num": "999999999" } ], "registration": { "capital": "50000.00", "currency": "EUR", "office": "RM", "entry": "123456" }, "ext": { "it-sdi-fiscal-regime": "RF02" } }, "customer": { "name": "MARIO LEONI", "tax_id": { "country": "IT", "code": "09876543217" }, "people": [ { "name": { "prefix": "Dott.", "given": "MARIO", "surname": "LEONI" } } ], "inboxes": [ { "key": "it-sdi-code", "code": "M5UXCR5" } ], "addresses": [ { "num": "1", "street": "VIALE DELI LAVORATORI", "locality": "ROMA", "region": "RM", "code": "00100", "country": "IT" } ], "emails": [ { "addr": "mario@example.com" } ] }, "lines": [ { "i": 1, "quantity": "20", "item": { "name": "Development of accounting software", "price": "10.00", "unit": "h" }, "sum": "200.00", "taxes": [ { "cat": "VAT", "key": "standard", "rate": "general", "percent": "22.0%" } ], "total": "200.00" } ], "payment": { "terms": { "due_dates": [ { "date": "2023-09-01", "amount": "244.00", "percent": "100%" } ] }, "instructions": { "key": "credit-transfer", "credit_transfer": [ { "iban": "IT60X0542811101000000123456", "name": "MªF. Services" } ], "ext": { "it-sdi-payment-means": "MP05" } } }, "totals": { "sum": "200.00", "total": "200.00", "taxes": { "categories": [ { "code": "VAT", "rates": [ { "key": "standard", "base": "200.00", "percent": "22.0%", "amount": "44.00" } ], "amount": "44.00" } ], "sum": "44.00" }, "tax": "44.00", "total_with_tax": "244.00", "payable": "244.00" } } ``` In this example, we're issuing an invoice for goods or services that are exempt from VAT (IVA). Notice: * the line item includes a tax with `"key": "exempt"` indicating this is a VAT-exempt transaction, * the minimal version omits the exemption code extension (`it-sdi-exempt`), which will be automatically added during `gobl build`, * when running `gobl build`, the system calculates totals with zero VAT and validates the exemption structure, * the built version shows the complete document with the exemption code extension (e.g., `"it-sdi-exempt": "N4"`) applied to the tax rate, * exemption codes must comply with SDI requirements—consult the [complete list of exemption reasons](https://docs.gobl.org/addons/it-sdi-v1#it-sdi-exempt) in the GOBL documentation, * common exemption codes include N4 (exempt), N3.1 (exports), N3.2 (intra-community supplies), and N6.x (reverse charge scenarios), and, * the SDI validates that exempt invoices include proper exemption codes before transmission. ```json SDI Exempt Invoice theme={"system"} { "$schema": "https://gobl.org/draft-0/bill/invoice", "$regime": "IT", "$addons": [ "it-sdi-v1" ], "code": "INVOICE-001", "supplier": { "name": "Example IT Supplier S.r.l.", "tax_id": { "country": "IT", "code": "12345678903" }, "addresses": [ { "street": "Via Roma, 123", "locality": "Milan", "code": "20121", "country": "IT" } ], "emails": [ { "addr": "info@supplier.it" } ] }, "customer": { "name": "Example IT Customer S.p.A.", "tax_id": { "country": "IT", "code": "13029381004" }, "addresses": [ { "street": "Via Dante, 456", "locality": "Rome", "code": "00100", "country": "IT" } ] }, "lines": [ { "quantity": "10", "item": { "name": "Tax Exempt Service", "price": "100.00" }, "taxes": [ { "cat": "VAT", "key": "exempt" } ] } ] } ``` ```json Built version theme={"system"} { "$schema": "https://gobl.org/draft-0/bill/invoice", "$regime": "IT", "$addons": [ "it-sdi-v1" ], "type": "standard", "code": "INVOICE-001", "issue_date": "2026-07-08", "currency": "EUR", "tax": { "ext": { "it-sdi-document-type": "TD01", "it-sdi-format": "FPR12" } }, "supplier": { "name": "Example IT Supplier S.r.l.", "tax_id": { "country": "IT", "code": "12345678903" }, "addresses": [ { "street": "Via Roma, 123", "locality": "Milan", "code": "20121", "country": "IT" } ], "emails": [ { "addr": "info@supplier.it" } ], "ext": { "it-sdi-fiscal-regime": "RF01" } }, "customer": { "name": "Example IT Customer S.p.A.", "tax_id": { "country": "IT", "code": "13029381004" }, "addresses": [ { "street": "Via Dante, 456", "locality": "Rome", "code": "00100", "country": "IT" } ] }, "lines": [ { "i": 1, "quantity": "10", "item": { "name": "Tax Exempt Service", "price": "100.00" }, "sum": "1000.00", "taxes": [ { "cat": "VAT", "key": "exempt", "ext": { "it-sdi-exempt": "N4" } } ], "total": "1000.00" } ], "totals": { "sum": "1000.00", "total": "1000.00", "taxes": { "categories": [ { "code": "VAT", "rates": [ { "key": "exempt", "ext": { "it-sdi-exempt": "N4" }, "base": "1000.00", "amount": "0.00" } ], "amount": "0.00" } ], "sum": "0.00" }, "tax": "0.00", "total_with_tax": "1000.00", "payable": "1000.00" } } ``` In this example, we're issuing a credit note (nota di credito) to correct or refund a previously issued invoice. Notice: * the `type` field is set to `credit-note` to indicate this is a corrective document, * the `preceding` field references the original invoice being corrected, * the minimal version contains only essential correction details; `gobl build` calculates negative amounts, * when running `gobl build`, the system automatically calculates negative totals, IVA refunds, validates the credit note structure, and applies SDI rules, * the built version shows all calculated fields including negative amounts for the refund and proper tax adjustments, * credit notes must be properly linked to the original invoice and transmitted through SDI, and, * the SDI system validates the credit note format before accepting and forwarding it to the recipient. ```json SDI Credit Note theme={"system"} { "$schema": "https://gobl.org/draft-0/bill/invoice", "$regime": "IT", "$addons": [ "it-sdi-v1" ], "$tags": [ "freelance" ], "type": "credit-note", "series": "CN", "code": "001", "issue_date": "2024-10-09", "currency": "EUR", "preceding": [ { "uuid": "0190c0ec-8109-756b-a4f0-88c4b542ab6e", "type": "standard", "issue_date": "2023-03-02", "series": "SAMPLE", "code": "001" } ], "supplier": { "name": "MªF. Services", "tax_id": { "country": "IT", "code": "12345678903" }, "people": [ { "name": { "given": "GIANCARLO", "surname": "ROSSI" } } ], "addresses": [ { "num": "1", "street": "VIALE DELLA LIBERTÀ", "locality": "ROMA", "region": "RM", "code": "00100", "country": "IT" } ], "registration": { "capital": "50000.00", "currency": "EUR", "office": "RM", "entry": "123456" }, "ext": { "it-sdi-fiscal-regime": "RF02" } }, "customer": { "name": "MARIO LEONI", "tax_id": { "country": "IT", "code": "09876543217" }, "people": [ { "name": { "prefix": "Dott.", "given": "MARIO", "surname": "LEONI" } } ], "inboxes": [ { "key": "it-sdi-code", "code": "M5UXCR5" } ], "addresses": [ { "num": "1", "street": "VIALE DELI LAVORATORI", "locality": "ROMA", "region": "RM", "code": "00100", "country": "IT" } ], "emails": [ { "addr": "mario@example.com" } ] }, "lines": [ { "quantity": "20", "item": { "name": "Development of accounting software", "price": "10.00", "unit": "h" }, "taxes": [ { "cat": "VAT", "rate": "standard" } ] } ], "payment": { "instructions": { "key": "credit-transfer", "credit_transfer": [ { "iban": "IT60X0542811101000000123456", "name": "MªF. Services" } ] } } } ``` ```json Built version theme={"system"} { "$schema": "https://gobl.org/draft-0/bill/invoice", "$regime": "IT", "$addons": [ "it-sdi-v1" ], "$tags": [ "freelance" ], "type": "credit-note", "series": "CN", "code": "001", "issue_date": "2024-10-09", "currency": "EUR", "preceding": [ { "uuid": "0190c0ec-8109-756b-a4f0-88c4b542ab6e", "type": "standard", "issue_date": "2023-03-02", "series": "SAMPLE", "code": "001" } ], "tax": { "ext": { "it-sdi-document-type": "TD04", "it-sdi-format": "FPR12" } }, "supplier": { "name": "MªF. Services", "tax_id": { "country": "IT", "code": "12345678903" }, "people": [ { "name": { "given": "GIANCARLO", "surname": "ROSSI" } } ], "addresses": [ { "num": "1", "street": "VIALE DELLA LIBERTÀ", "locality": "ROMA", "region": "RM", "code": "00100", "country": "IT" } ], "registration": { "capital": "50000.00", "currency": "EUR", "office": "RM", "entry": "123456" }, "ext": { "it-sdi-fiscal-regime": "RF02" } }, "customer": { "name": "MARIO LEONI", "tax_id": { "country": "IT", "code": "09876543217" }, "people": [ { "name": { "prefix": "Dott.", "given": "MARIO", "surname": "LEONI" } } ], "inboxes": [ { "key": "it-sdi-code", "code": "M5UXCR5" } ], "addresses": [ { "num": "1", "street": "VIALE DELI LAVORATORI", "locality": "ROMA", "region": "RM", "code": "00100", "country": "IT" } ], "emails": [ { "addr": "mario@example.com" } ] }, "lines": [ { "i": 1, "quantity": "20", "item": { "name": "Development of accounting software", "price": "10.00", "unit": "h" }, "sum": "200.00", "taxes": [ { "cat": "VAT", "key": "standard", "rate": "general", "percent": "22.0%" } ], "total": "200.00" } ], "payment": { "instructions": { "key": "credit-transfer", "credit_transfer": [ { "iban": "IT60X0542811101000000123456", "name": "MªF. Services" } ], "ext": { "it-sdi-payment-means": "MP05" } } }, "totals": { "sum": "200.00", "total": "200.00", "taxes": { "categories": [ { "code": "VAT", "rates": [ { "key": "standard", "base": "200.00", "percent": "22.0%", "amount": "44.00" } ], "amount": "44.00" } ], "sum": "44.00" }, "tax": "44.00", "total_with_tax": "244.00", "payable": "244.00" } } ``` Copy and paste these documents into the [GOBL builder](https://build.gobl.org) in order to preview and verify them. *** | | | | ---------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | | Compliance | [Invoicing compliance in Italy](/compliance/italy)
[Compliance timeline](/timelines/italy) | | Apps | [Italy](/apps/italy)
[SDI Italy](/apps/sdi-italy)
[Smart Receipts Italy](/apps/smart-receipts-italy) | | Guides | SDI — [Issuing invoices](/guides/it-sdi-invoicing) · [Status](/guides/it-sdi-status) · [Receiving invoices](/guides/it-sdi-reception) · [Archiving](/guides/it-sdi-archiving)
[SDI sending guide (legacy)](/guides/it-sdi-sending)
[SDI receiving guide (legacy)](/guides/it-sdi-receiving)
[Smart Receipts supplier registration](/guides/it-ticket-supplier)
[Smart Receipts issuing guide](/guides/it-ticket) | | FAQ | [Italy FAQ](/faq/italy) | | GOBL | [Italy Tax Regime](https://docs.gobl.org/regimes/it)
[Italy SDI FatturaPA Addon](https://docs.gobl.org/addons/it-sdi-v1)
[Italy AdE Ticket Addon](https://docs.gobl.org/addons/it-ticket-v1) | | GitHub | [gobl.fatturapa](https://github.com/invopop/gobl.fatturapa) | Ask and answer questions about the Italy app →