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Italy e-Invoicing

Fatturazione elettronica via SDI in Italia

Updated 14 August 2025

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  • Key facts
  • Timeline
  • Tax & Compliance
  • Formats
  • FAQ

Italy requires e-invoicing across B2B, B2G and B2C through the Sistema di Interscambio (SDI) in the FatturaPA XML format. B2G has been mandatory since 2015, and domestic B2B and B2C since 2019, with cross-border transactions reported via SDI since July 2022.

Italy e-Invoicing Overview
ViDA

B2B
mandatory
since 1 January 2019
Domestic B2B & B2C mandatory via SDI. Cross-border transactions reported via SDI since July 2022.
B2G
mandatory
since 31 March 2015
SDI (Sistema di Interscambio) mandatory for public sector.
B2C
mandatory
since 1 January 2019
Next deadline1 January 2027 · ViDA: OSS/IOSS Clarifications

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Read the full Italy e-invoicing guide

Implementation Timeline(9 events)

Key mandate dates. Select a date for detail, or show all updates below.

B2G via SDI
31 March 2015
B2G
Public administrations receive eInvoices via SDI.
B2B/B2C mandatory via SDI
1 January 2019
Domestic
Full domestic mandate for B2B/B2C via Sistema di Interscambio. Exemptions apply for small businesses (forfettari).
Cross-border reporting via SDI replaces Esterometro
1 July 2022
Cross-border
Cross-border transaction data must be transmitted via SDI in FatturaPA XML format per Legge 178/2020 . Esterometro quarterly declaration abolished. Self-invoices required for imports. San Marino supplies mandatory via SDI.
Final exemptions removed
1 January 2024
Domestic
E-invoicing via SDI mandatory for all businesses including small businesses (forfettari) previously exempt. No threshold exemptions remain.
ViDA Package published in Official Journal
25 March 2025
EU Level
Member States can introduce mandatory e-invoicing under specific conditions; IOSS framework improvements.
ViDA: OSS/IOSS Clarifications
1 January 2027
EU Level
Minor legislative clarifications for One-Stop Shop (OSS) and Import One-Stop Shop (IOSS) schemes.
ViDA: Platform Obligations & VAT Registration
1 July 2028
EU Level
Platform economy compliance, Single VAT Registration reforms, and mandatory reverse charge for non-identified suppliers.
ViDA: Cross-border B2B DRR
1 July 2030
Intra-EU
Digital Reporting Requirements affect cross-border B2B transactions.
ViDA: Domestic Alignment
1 January 2035
Domestic
Member States must align domestic digital real-time transaction reporting with EU standards.

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Compliance Regime

Standards
EN 16931 (mapped)

Record-keeping & Reporting

Archiving
10 years retention per Article 7 c. 4-ter DL 357/94; electronic conservation (Conservazione Elettronica a Norma) required per Agenzia delle Entrate guidelines ; free 15-year conservation service available via Agenzia delle Entrate.
SAF-T
N/A
SDI / Esterometro provide tax reporting rather than SAF-T.

Technical Formats

FatturaPA (XML)

Detailed exemptions, penalties and cross-border rules for Italy are not yet published. The official sources have the latest detail.

Read our full Italy e-invoicing compliance guide

In-depth mandate analysis, timeline, exemptions, and vendor selection

Official Sources

  • Agenzia delle EntrateAgenzia delle EntrateTax authority
  • MEFMinistero dell'Economia e delle FinanzeMinistry
  • AgIDAgenzia per l'Italia DigitalePeppol authority
  • FatturaPAFatturazione Elettronica verso la Pubblica AmministrazioneMandate portal
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Related Countries

  • AlbaniaMandatory
  • BelarusMandatory
  • BelgiumMandatory
  • CroatiaMandatory

Frequently asked questions about e-Invoicing in Italy

Yes, e-Invoicing is mandatory in Italy for B2B (since 2019-01-01) and B2G (since 2015-03-31) transactions.

B2B e-Invoicing in Italy is mandatory since 2019-01-01. Domestic B2B & B2C mandatory via SDI. Cross-border transactions reported via SDI since July 2022.

B2G e-Invoicing in Italy is mandatory since 2015-03-31. SDI (Sistema di Interscambio) mandatory for public sector.

Italy supports the following e-Invoice formats: FatturaPA (XML).

Italy uses the following e-Invoicing standards: EN 16931 (mapped). Archiving requirement: 10 years retention per Article 7 c. 4-ter DL 357/94; electronic conservation (Conservazione Elettronica a Norma) required per Agenzia delle Entrate guidelines ; free 15-year conservation service available via Agenzia delle Entrate..

Yes, Italy is subject to the EU's ViDA (VAT in the Digital Age) regulations. ViDA introduces mandatory e-Invoicing for cross-border B2B transactions and real-time digital reporting requirements across EU member states.

The next e-Invoicing deadline in Italy is 1 January 2027: ViDA: OSS/IOSS Clarifications. Minor legislative clarifications for One-Stop Shop (OSS) and Import One-Stop Shop (IOSS) schemes.

B2C e-Invoicing in Italy is mandatory since 2019-01-01.