> ## 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.

# Invoicing compliance in Italy

> Italy's mandatory e-invoicing requirements, FatturaPA and Documento Commerciale implementation, and e-reporting obligations for B2B, B2C, and B2G transactions

<Card title="Italy's e-invoicing regulation timeline" size="20" icon="timeline" href="/timelines/italy" horizontal>
  View current and upcoming regulation  →
</Card>

<AccordionGroup>
  <Accordion title="🇮🇹 Invopop resources for Italy">
    |            |                                                                                                                                                                                                                                                                                                                                                                                         |
    | ---------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
    | Compliance | <Icon icon="https://assets.invopop.com/flags/it.svg" /> [Invoicing compliance in Italy](/compliance/italy)<br /> <Icon icon="timeline" /> [Compliance timeline](/timelines/italy)                                                                                                                                                                                                       |
    | Apps       | <Icon icon="https://assets.invopop.com/apps/sdi-italy/icon.svg" /> [SDI Italy](/apps/sdi-italy)<br /><Icon icon="https://assets.invopop.com/apps/agenzia-entrate/icon.svg" /> [Smart Receipts Italy](/apps/smart-receipts-italy)                                                                                                                                                        |
    | Guides     | <Icon icon="book" /> [SDI Sending Guide](/guides/it-sdi-sending)<br /><Icon icon="book" /> [SDI Receiving Guide](/guides/it-sdi-receiving)<br /><Icon icon="book" /> [Ticket Guide](/guides/it-ticket)                                                                                                                                                                                  |
    | FAQ        | <Icon icon="square-question" /> [Italy FAQ](/faq/italy)                                                                                                                                                                                                                                                                                                                                 |
    | GOBL       | <Icon icon="https://assets.invopop.com/icons/gobl.svg" />  [Italy Tax Regime](https://docs.gobl.org/regimes/it)<br /> <Icon icon="https://assets.invopop.com/icons/gobl.svg" /> [Italy SDI FatturaPA Addon](https://docs.gobl.org/addons/it-sdi-v1)<br /> <Icon icon="https://assets.invopop.com/icons/gobl.svg" /> [Italy AdE Ticket Addon](https://docs.gobl.org/addons/it-ticket-v1) |
    | GitHub     | <Icon icon="github" /> [gobl.fatturapa](https://github.com/invopop/gobl.fatturapa)                                                                                                                                                                                                                                                                                                      |
  </Accordion>
</AccordionGroup>

## Executive summary

Italy mandates electronic invoicing for all businesses through the **Sistema di Interscambio (SDI)**, the government's central hub for transmitting, validating, and delivering electronic invoices. The system uses **FatturaPA**, a standardized XML format that ensures compliance with validation rules set by the Italian tax authority (Agenzia delle Entrate).

**B2B and B2G transactions** must be issued through SDI using the FatturaPA format. **B2C transactions** have two options: they can use the **Documento Commerciale** (a digital fiscal receipt that transmits sales data directly to the tax authority) or route through SDI—though the SDI option still requires the customer's tax information in the FatturaPA format.

SDI uses a 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.

Italy e-reporting system is embedded within its mandatory electronic invoicing regime. All issued invoices and receipts are forwarded to the AdE, giving tax authorities immediate visibility of every transaction.

Invopop simplifies SDI integration by allowing you to work with [GOBL](https://docs.gobl.org) 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](/apps/sdi-italy) and [Smart Receipts Italy](/apps/smart-receipts-italy), as well as integrations with platforms like [Stripe](/apps/stripe) and [Chargebee](/apps/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 can be issued either through the **Documento Commerciale** system (which does not require customer tax information) or SDI (which does).

<AccordionGroup>
  <Accordion title="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**            | Clearance                                                                 |
    | **Scope & Deadline** | Mandatory for companies issuing invoices to public authorities since 2017 |
    | **Agency**           | [Agenzia delle Entrate](https://www.agenziaentrate.gov.it)                |
    | **Invopop support**  | [SDI Italy App](/apps/sdi-italy)                                          |

    <Card title="SDI Italy" icon="https://assets.invopop.com/apps/sdi-italy/icon.svg" href="/apps/sdi-italy" horizontal>
      Connect the app to get you covered →
    </Card>
  </Accordion>

  <Accordion title="Documento Commerciale (B2C)">
    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.

    |                      |                                                                           |
    | -------------------- | ------------------------------------------------------------------------- |
    | **Models**           | B2C                                                                       |
    | **Format**           | Documento Commerciale (XML)                                               |
    | **Infrastructure**   | SDI                                                                       |
    | **Model**            | Clearance                                                                 |
    | **Scope & Deadline** | Mandatory for companies issuing receipts to public authorities since 2017 |
    | **Agency**           | [Agenzia delle Entrate](https://www.agenziaentrate.gov.it)                |
    | **Invopop support**  | [Smart Receipts Italy App](/apps/smart-receipts-italy)                    |

    <Card title="Smart Receipts Italy" icon="https://assets.invopop.com/apps/agenzia-entrate/icon.svg" href="/apps/smart-receipts-italy" horizontal>
      Connect the app to get you covered →
    </Card>
  </Accordion>
</AccordionGroup>

## 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

<AccordionGroup>
  <Accordion title="Legally required invoice content">
    **Complete (B2B) Invoice**

    Mandatory 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 Invoice**

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

    * **Unique code**<br />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**<br />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**<br />This is a 15-character, alphanumeric code that identifies a public investment project. It should only be entered if specifically requested by the company.
  </Accordion>

  <Accordion title="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
  </Accordion>

  <Accordion title="Main special tax types for Italy">
    1. VAT

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

    2. IRPEF (Income tax)

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

    3. IRES (Corporate Income Tax)

    * 24%

    4. 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.
    5. ENASARCO (Contribution to the National Welfare Board for Sales Agents and Representatives)
    6. Other Social Security Contributions
  </Accordion>

  <Accordion title="Stamp duty (Marca da Bollo)">
    The **Imposta di Bollo** (stamp duty), commonly known as *Marca da Bollo*, is a fixed **€2.00** tax applied to invoices that are **exempt from VAT** and whose total exceeds **€77.47**. It is essentially an alternative to VAT: when VAT is not charged, the stamp duty applies instead. Invoices that include VAT, or that fall below the €77.47 threshold, are not subject to stamp duty.

    In the FatturaPA XML sent through SDI, stamp duty is represented via the `<DatiBollo>` block, with `<BolloVirtuale>` set to `SI` and `<ImportoBollo>` indicating the amount. In GOBL, this is modeled as a document-level charge with `"key": "stamp-duty"` — see our [stamp duty invoice example](/apps/sdi-italy#documents) for a working sample.

    There are two common configurations: the supplier can either **charge the €2 to the customer** (adding it to the invoice total) or **absorb the cost** themselves (the stamp duty is still declared but not passed on). Regardless of who bears the cost, payment is made **quarterly** via the F24 form, with the Agenzia delle Entrate providing a pre-filled draft based on the stamp duty amounts declared in submitted invoices.

    This is particularly relevant for taxpayers under the ***regime forfettario*** (flat-rate scheme), who do not charge VAT on their invoices. When their invoice total exceeds €77.47, the *Marca da Bollo* must be applied. Some transactions are exempt from stamp duty altogether, such as intra-Community supplies of goods.
  </Accordion>
</AccordionGroup>

## FAQ

Compliance questions

Italy

<AccordionGroup>
  <Accordion title="When did mandatory e-invoicing start in Italy?">
    1 January 2019 for all B2B and B2C transactions between resident parties (B2G has been mandatory since 2014). 1 July 2022 extended the mandate to flat-rate scheme contributors. Cross-border B2B uses esterometro/SDI submissions.
  </Accordion>

  <Accordion title="Who can act as a supplier in Italy?">
    Any entity with an Italian Partita IVA (VAT number) — companies, professionals, and flat-rate scheme contributors. Codice Fiscale alone is not sufficient for invoicing through SDI.
  </Accordion>

  <Accordion title="What are the legal obligations for receiving invoices in Italy?">
    All resident businesses must receive electronic invoices through SDI — it's the only legal channel. Invoices must be archived in their structured FatturaPA XML form for 10 years.
  </Accordion>

  <Accordion title="What periodic reporting obligations exist in Italy?">
    Quarterly VAT (LIPE), annual VAT return (Modello IVA), Esterometro (cross-border B2B summary, replaced by SDI direct submission since 2022), and Modello 730/Redditi for personal returns. SDI clearance handles the per-invoice reporting layer.
  </Accordion>
</AccordionGroup>

SDI

<AccordionGroup>
  <Accordion title="Is electronic invoicing mandatory in Italy?">
    Yes, electronic invoicing through SDI is mandatory in Italy for B2G, B2B, and B2C transactions.

    All invoices must be issued in FatturaPA format and transmitted through the SDI (*Sistema di Interscambio*) platform.
  </Accordion>

  <Accordion title="How can I correct an invoice in SDI?">
    There are two main ways to correct an invoice in the Italian SDI system:

    1. Issue a credit note (Nota di Credito - TD04) to fully or partially cancel the original invoice.
    2. Issue a debit note (Nota di Debito - TD05) to integrate/correct the original invoice with additional charges.

    The corrective document must reference the original invoice number and date.
  </Accordion>

  <Accordion title="Are there special supplier obligations under SDI?">
    The supplier must have an active Partita IVA registered with the Agenzia delle Entrate. Invopop acts as the supplier's intermediary (intermediario fiscale) — no individual supplier certificate is required.
  </Accordion>

  <Accordion title="What are the legal obligations for receiving invoices through SDI?">
    Recipients must register a Codice Destinatario (recipient code) with the Agenzia delle Entrate. Once registered, all incoming invoices route through SDI to the registered intermediary. Archival in original XML for 10 years.
  </Accordion>
</AccordionGroup>

Smart Receipts

<AccordionGroup>
  <Accordion title="When should I use AdE CF Smart Receipts?">
    For B2C transactions where the customer's Codice Fiscale or Partita IVA is unknown — typical retail or online checkouts. AdE CF generates a Documento Commerciale (commercial receipt) instead of a FatturaPA. Once the customer's tax ID is known, regular SDI invoicing must be used.
  </Accordion>

  <Accordion title="Are there special supplier obligations under Smart Receipts?">
    The supplier must have a Partita IVA and operate in a sector that issues commercial receipts (retail, hospitality, etc.). They need to register with Agenzia delle Entrate as an AdE CF issuer before going live.
  </Accordion>

  <Accordion title="What reporting obligations do Smart Receipts impose?">
    Daily aggregate transmission (corrispettivi telematici) to Agenzia delle Entrate is required. Each Documento Commerciale issued is sent in real time through the AdE CF service, replacing the historical *registratore di cassa* daily total.
  </Accordion>
</AccordionGroup>

More available in our [Italy FAQ](/faq/italy) section

***

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