Invoicing compliance in Italy

Italy's e-invoicing regulation timeline

🇮🇹 Italy related resources


Compliance	🇮🇹 Invoicing compliance in Italy Compliance timeline
Apps	SDI Italy Smart Receipts Italy
Guides	SDI Sending Guide SDI Receiving Guide Ticket Guide
FAQ	Italy FAQ
GOBL	Italy Tax Regime Italy SDI FatturaPA Addon Italy AdE Ticket Addon

Executive summary

Italy mandates electronic invoicing for all businesses through the Sistema di Interscambio (SDI), the Italian government’s central hub for transmitting, validating, and delivering all electronic invoices. The system operates using FatturaPA, a standardized XML format that ensures invoices comply with strict validation rules established by the Italian tax authority (Agenzia delle Entrate). B2B and B2G transactions must be issued through SDI using FatturaPA format, while B2C transactions require Documento Commerciale, a digital fiscal receipt that transmits sales data to the Agenzia delle Entrate. The SDI system uses a unique Recipient Code—a seven-digit alphanumeric identifier—to route invoices to the correct recipient. For B2G transactions, invoices must also include a Unique Code (IPA code) to identify the specific government agency office. The system provides real-time validation and delivery confirmation, with automatic status notifications throughout the invoice lifecycle. Italy operates a full real-time e-reporting system embedded within its mandatory electronic invoicing regime. All invoices transmitted through SDI are automatically forwarded to the Agenzia delle Entrate, giving tax authorities immediate visibility of every transaction. Invopop simplifies SDI integration by allowing you to work with GOBL format instead of XML, providing synchronous validation before submission, and offering a simple API integration with automatic handling of SDI notifications and status updates. Invopop provides comprehensive coverage through dedicated apps for SDI Italy and Smart Receipts Italy, as well as integrations with platforms like Stripe and Chargebee.

Italy

Electronic invoicing is mandatory for all businesses in Italy. The Sistema di Interscambio (SDI) serves as the Italian government’s central hub for transmitting, validating, and delivering all electronic invoices throughout the country. The SDI system operates using a standardized XML format called FatturaPA, which ensures all invoices contain the required information and comply with the strict validation rules established by the Italian tax authority (Agenzia delle Entrate). To ensure proper routing of invoices to the correct recipient, the SDI system uses a unique identifier called a Recipient Code, which is assigned to each registered SDI provider. In italy, B2B and B2G transactions are required to be issued through the SDI system. B2C transactions are required to be issued through the Documento Commerciale system. The Documento Commerciale is a digital fiscal document that records sales transactions and transmits them to the Agenzia delle Entrate (AdE). This digital receipt replaces traditional paper receipts while maintaining full fiscal compliance and serves as official proof of purchase for your customers. Italian law requires businesses to transmit sales data digitally through either a certified Registratore Telematico (RT) or the AdE’s online portal.

FatturaPA (B2B and B2G)

FatturaPA is the Italian standard for electronic invoicing. It is a XML-based format that is used to issue and receive invoices.


Models	B2B, B2G
Format	FatturaPA (XML)
Infrastructure	SDI
Model	Centralized
Scope & Deadline	Mandatory for companies issuing invoices to public authorities since 2017
Agency	Agenzia delle Entrate
Invopop support	SDI Italy App

SDI Italy

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Documento Commerciale (B2C)

Documento Commerciale is the Italian standard for electronic receipts. It is a XML-based format that is used to issue and receive receipts.


Models	B2C
Format	Documento Commerciale (XML)
Infrastructure	SDI
Model	Centralized
Scope & Deadline	Mandatory for companies issuing receipts to public authorities since 2017
Agency	Agenzia delle Entrate
Invopop support	Smart Receipts Italy App

Smart Receipts Italy

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E-reporting

Italy operates a full real-time e-reporting system embedded within its mandatory electronic invoicing regime. All B2B, B2C, and B2G invoices are issued in FatturaPA XML and transmitted through the Sistema di Interscambio (SdI), which forwards data directly to the Agenzia delle Entrate, giving tax authorities immediate visibility of every transaction. Retail sales are covered through the documento commerciale, whose daily totals are automatically sent by certified cash registers. Since July 2022, cross-border transactions must be reported via SdI using special invoice types (TD17–TD19), completing Italy’s real-time coverage of domestic and foreign sales. If you are issuing FatturaPA invoices and Documento Commerciale receipts, you are already covered by the e-reporting system.

Regulation

Legally required invoice content

Complete (B2B) InvoiceMandatory information for electronic invoices includes:

Invoice issue date
Unique, sequential invoice number
Issuer data (i.e., company, business, or trading name; first and last name; residence or domicile)
Customer data (i.e., company, business, or trading name; first and last name; residence or domicile)
Customer’s VAT identification number or, in the case of a taxable person established in another EU member state, the VAT identification number issued by that state
Description, quantity, and price of the goods or services involved in the transaction
Date on which the goods or services were supplied
Date on which payment was made, if different from the invoice date
VAT rate and taxable amount
Recipient code (i.e., a seven-digit, alphanumeric identifier used to ensure the proper delivery of an electronic invoice to a business or professional)

Simplified Invoice

Invoice issue date
Unique, sequential invoice number
Issuer data (i.e., company, business, or trading name; first and last name; residence or domicile)
VAT number
Customer information (i.e., first and last name, address, and tax code, as this is an individual without a VAT number)
Description, quantity, and price of the goods or services involved in the transaction
Date on which the goods or services were provided
Date of payment, if different from the invoice date
VAT rate and taxable amount
The code “0000000” in the beneficiary code field

B2G InvoiceIn addition to the above, B2G invoices must include the following:

Unique code
This is a six-character, alphanumeric code that uniquely identifies a specific government agency and ensures the e-invoice is routed correctly. A single public entity can have multiple unique codes, each assigned to a different office within the organisation. It’s also known as a “unique office code” or “IPA code” (referring to the Index of Public Administrations [IPA]). The unique code is mandatory.
CIG code
This is a 10-digit, alphanumeric code used to identify an offer. It must be indicated on the invoice, unless an exemption from the traceability requirement applies, as provided for by Law No. 136 of 13 August 2010.
CUP code
This is a 15-character, alphanumeric code that identifies a public investment project. It should only be entered if specifically requested by the company.

Archival period

Italy has strict rules for storing electronic invoices. Businesses must:Storage requirements:

Keep e-invoice records for at least 10 years from the last entry
Ensure invoices cannot be changed during this time
Group invoices into digital archive packages with a digital signature and timestamp

Administrative requirements:

Designate a Conservation Manager (someone responsible for managing the archives)
Create a Conservation Manual (a document explaining how records are stored)

Deadline:

Complete the archiving process within three months after the annual income tax return is due

Main special tax types for Italy

Standard: 22%
Reduced: 10%
Reduced(2): 5%
Super-reduced: 4%
Zero: 0%

IRPEF (Income tax)

Up to €28,000: 23%
€28,001–50,000 (incl. first bracket): 35%.
Above €50,001: 43%.

IRES (Corporate Income Tax)

INPS (National Social Security Institute)
- 9.19% on the income up to a ceiling of €55,448 of income
- 10.19% on the excess above the maximum amount.
ENASARCO (Contribution to the National Welfare Board for Sales Agents and Representatives)
Other Social Security Contributions

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Country reference

Italy's e-invoicing regulation timeline

​Executive summary

​Italy