> ## 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 FAQ

> Frequently asked questions about invoicing compliance in Italy

### 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>

### Invoicing questions

**Italy**

<AccordionGroup>
  <Accordion title="How do I configure my workspace for Italian invoicing?">
    Install the SDI Italy app for B2B/B2G/B2C structured invoicing, or the Smart Receipts app for B2C-only AdE CF receipts. Run invoices through the Generate FatturaPA + Send to SDI workflow.
  </Accordion>

  <Accordion title="Where do I find Italy-specific GOBL documentation?">
    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.
  </Accordion>
</AccordionGroup>

**SDI**

<AccordionGroup>
  <Accordion title="Why is my invoice processing taking so long?">
    The SDI system can take up to 24 hours to process invoices, especially during peak periods. While waiting, the "Send to SDI" step will remain in the `QUEUED` state. The system will automatically check for updates, and the status will change once SDI has processed the invoice.
  </Accordion>

  <Accordion title="How do I know if my invoice was delivered successfully?">
    Once the SDI process is complete, the workflow will show one of several status codes:

    * `delivered` - The invoice was successfully delivered to a B2B recipient
    * `accepted-pa` - The invoice was accepted by a Public Administration
    * `not-delivered` - The invoice couldn't be delivered, but was processed correctly by SDI

    Check the workflow history to see the exact status.
  </Accordion>

  <Accordion title="Can I use the same workflow for both sending and receiving invoices?">
    No, sending and receiving invoices require different workflows:

    * For sending invoices, a workflow with the Generate FatturaPA and Send to SDI steps is needed
    * For receiving invoices, two workflows are required:
      1. A Customer Registration workflow (run once for each company that needs to receive invoices)
      2. An Import Invoices workflow (configured to run automatically)

    For more information on receiving invoices, see our [Italy - SDI: Receiving Invoices](/guides/it-sdi-receiving) guide.
  </Accordion>

  <Accordion title="How do I add codice fiscale and Partita IVA?">
    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"
                }
            ],
        }
    }
    ```

    For more information on receiving invoices, see our [Italy - SDI: Receiving Invoices](/guides/it-sdi-receiving) guide.
  </Accordion>
</AccordionGroup>

**Smart Receipts**

<AccordionGroup>
  <Accordion title="How do I correct mistakes in an issued AdE CF invoice?">
    You cannot modify an AdE CF invoice after issuing it. Instead you must:

    1. Void the incorrect invoice using the "Void AdE CF Invoices" workflow
    2. Issue a new invoice with the correct information
  </Accordion>

  <Accordion title="Do I still need to add a series and code to the invoice?">
    We recommend adding a series and code to the invoice so that you can keep track internally even though the AdE will generate a document number.
  </Accordion>

  <Accordion title="Is AdE CF a substitute for SDI?">
    AdE CF is **not** a substitute for [SDI](/guides/it-sdi-sending). Invopop works with SDI to issue electronic invoices using the FatturaPA and is the main tool available to issue electronic invoices in Italy. AdE CF should only be used when customer information is not available, like in online B2C scenarios.
  </Accordion>

  <Accordion title="What GOBL fields are required for Smart Receipts?">
    Use the standard GOBL invoice with the simplified tag. No customer tax ID is required. The `it-ticket-v1` addon handles the AdE CF-specific fields. Each receipt gets a unique Lottery Code if the lottery functionality is enabled.
  </Accordion>
</AccordionGroup>

### Registering supplier questions

**Italy**

<AccordionGroup>
  <Accordion title="How do I onboard a new supplier in Italy?">
    Provide the supplier's Partita IVA and Codice Fiscale (where different) in their party configuration. No certificate upload is needed — Invopop signs and submits to SDI as the supplier's intermediary.
  </Accordion>

  <Accordion title="How are supplier credentials stored in Invopop for Italy?">
    No supplier certificates are required. Invopop signs FatturaPA submissions with its own Agenzia delle Entrate-recognized intermediary credentials. Only the Partita IVA and routing metadata are stored.
  </Accordion>
</AccordionGroup>

**SDI**

<AccordionGroup>
  <Accordion title="How do I register a supplier with SDI?">
    Just configure the supplier's Partita IVA in their party. SDI does not require explicit supplier registration to issue — Invopop signs and submits as intermediary the moment the workflow runs.
  </Accordion>

  <Accordion title="What certificates does SDI require to authenticate a supplier?">
    None — Invopop submits via its intermediary credentials (a server-to-server channel with Agenzia delle Entrate). Suppliers don't manage any certificates for SDI.
  </Accordion>
</AccordionGroup>

**Smart Receipts**

<AccordionGroup>
  <Accordion title="How do I register a supplier with Smart Receipts?">
    Run the Smart Receipts Register Supplier workflow with the supplier's Partita IVA. Invopop registers the merchant with Agenzia delle Entrate's AdE CF service so issuance can begin immediately.
  </Accordion>

  <Accordion title="What credentials does Smart Receipts require to authenticate a supplier?">
    None at the supplier level. Invopop authenticates to AdE CF via its intermediary credentials. The supplier's Partita IVA is the only routing identifier needed.
  </Accordion>
</AccordionGroup>

### Receiving questions

**Italy**

<AccordionGroup>
  <Accordion title="How do I import received invoices in Italy?">
    Register the recipient with SDI using Invopop's Recipient Code (`JKKZDGR`) and run the Customer Registration workflow. Invopop automatically receives matching invoices and routes them through the configured Import workflow.
  </Accordion>

  <Accordion title="How does Invopop convert received Italian invoices into GOBL?">
    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.
  </Accordion>
</AccordionGroup>

**SDI**

<AccordionGroup>
  <Accordion title="What happens if a received invoice contains errors?">
    If an invoice received through SDI contains errors:

    1. The import process will still attempt to convert it to [GOBL](https://docs.gobl.org) format
    2. Any validation errors will be logged, and the rescue steps in your workflow will be triggered
    3. You can review the errors and decide how to handle the invoice

    If the invoice has significant structural issues that prevent conversion, you may need to contact the sender to request a corrected invoice.
  </Accordion>

  <Accordion title="How quickly are invoices received after being sent by suppliers?">
    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.
  </Accordion>

  <Accordion title="Can I register multiple companies to receive invoices?">
    Yes, multiple companies can be registered to receive invoices through a single Invopop workspace. For each company, you must:

    1. Register the Recipient Code `JKKZDGR` with the Italian tax authority for that specific company
    2. Have its tax ID registered using the Customer Registration workflow in Invopop
    3. Use the same Import Invoices 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.
  </Accordion>

  <Accordion title="What is the difference between registering with the tax authority and registering with Invopop?">
    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 system using the *Codice Destinatario* `JKKZDGR`.

    2. **Registering with Invopop** (Customer Registration workflow) - Tells Invopop's system 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.
  </Accordion>

  <Accordion title="What format do received SDI invoices arrive in?">
    Signed FatturaPA XML (versions 1.2.x), conforming to the Agenzia delle Entrate schema. The signature is XAdES; SDI's own *Notifica di Esito Committente* envelopes the document during transmission.
  </Accordion>
</AccordionGroup>

### Reporting questions

**Smart Receipts**

<AccordionGroup>
  <Accordion title="How often must I submit Smart Receipts reports?">
    Per receipt, in real time — there is no periodic batch. Invopop transmits each receipt to AdE CF as it is issued. End-of-day totals are aggregated automatically by Agenzia delle Entrate from individual transmissions.
  </Accordion>

  <Accordion title="What format does Smart Receipts expect for periodic reports?">
    No periodic format — per-receipt JSON sent to AdE CF's REST endpoint. Daily/monthly aggregations are derived automatically by Agenzia delle Entrate.
  </Accordion>
</AccordionGroup>

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