e-Invoice.app
Italy

Italy e-Invoicing

Updated 14 August 2025

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

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View Italy's e-invoicing regulatory compliance information.

EN 16931 (mapped)
FatturaPA (XML)

Archiving Requirements:

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.
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Access Italy's EN 16931 (mapped) standards, FatturaPA (XML) format specifications, and archiving requirements.

N/A
SDI / Esterometro provide tax reporting rather than SAF-T.

Access detailed regulatory announcements and implementation guidance.

B2G via SDI
31 March 2015
B2G
Details available after sign in
B2B/B2C mandatory via SDI
1 January 2019
Domestic
Details available after sign in
Cross-border reporting via SDI replaces Esterometro
1 July 2022
Cross-border
Details available after sign in
Final exemptions removed
1 January 2024
Domestic
Details available after sign in
ViDA Package published in Official Journal
25 March 2025
EU Level
Details available after sign in
ViDA: OSS/IOSS Clarifications
1 January 2027
EU Level
Details available after sign in
ViDA: Platform Obligations & VAT Registration
1 July 2028
EU Level
Details available after sign in
ViDA: Cross-border B2B DRR
1 July 2030
Intra-EU
Details available after sign in
ViDA: Domestic Alignment
1 January 2035
Domestic
Details available after sign in
Last updated: 14 August 2025
Official Source