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Italy e-Invoicing
Fatturazione elettronica via SDI in Italia
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Italy requires e-invoicing for B2B, B2G and B2C supplies through the Sistema di Interscambio (SDI) in the FatturaPA XML format. B2G began on 6 June 2014 and has covered every public administration since 31 March 2015. Domestic B2B and B2C followed on 1 January 2019, and the last flat-rate taxpayers joined on 1 January 2024.
Previous
1 January 2024
Flat-rate taxpayer exemption ends
Latest
22 June 2026
Consultation opens on decree transposing the ViDA measures for 2027
Next
1 January 2027
Consolidated VAT code applies
Italy e-Invoicing OverviewViDA
B2B
mandatory
since 1 July 2018Applies from
| 1 July 2018 | Issue | Motor fuel supplies (except at road filling stations) and subcontractors on public contracts |
| 1 January 2019 | Issue | VAT-registered businesses resident or established in Italy, except flat-rate (forfettario) and similar small-taxpayer regimes |
| 1 July 2022 | Issue | Flat-rate (forfettario) taxpayers · Revenue or fees above EUR 25,000 in the previous year |
| 1 January 2024 | Issue | All remaining flat-rate (forfettario) taxpayers |
Scope
VAT-registered persons resident or established in Italy supplying customers resident or established there
Format
FatturaPA XML
Channel
Sistema di Interscambio (SDI), directly or through an intermediary
Exempt
Taxpayers already dispensed by law from issuing invoices, such as small agricultural producers
More detail
Invoices to parties not established in Italy may be issued outside SDI, except for goods traded with San Marino, but their data has gone to the Agenzia delle Entrate through SDI, in the same XML format, since 1 July 2022.
B2G
mandatory
since 6 June 2014Applies from
| 6 June 2014 | Issue | Suppliers to ministries, tax agencies and national social security bodies |
| 31 March 2015 | Issue | Suppliers to all other central administrations and to local administrations |
Scope
Suppliers to all central and local public administrations
Format
FatturaPA XML, the only invoice type public administrations accept
Channel
Sistema di Interscambio (SDI), routed by the receiving office's unique code
More detail
Public administrations cannot accept or pay paper invoices. Contracting authorities have also had to receive and process EN 16931 invoices since 18 April 2019, and sub-central ones since 18 April 2020.
B2C
mandatory
since 1 January 2019Applies from
- Issue: 1 January 2019
Scope
VAT-registered suppliers resident or established in Italy that invoice final consumers
Format
FatturaPA XML
Channel
SDI; consumers find the invoice in Agenzia delle Entrate online services
Exempt
Healthcare services to consumers, for which issuing the e-invoice through SDI is prohibited
More detail
The supplier also gives the consumer a copy of the invoice.
Exclusive Sponsor
A-Cube API
Network ProviderItalian API-first e-invoicing and tax-compliance platform founded in 2018. Certified Peppol Access Point and SDI-accredited intermediary with dedicated REST API products for Italy (SDI), Poland (KSeF), Belgium (Peppol), France (Chorus Pro), Germany (XRechnung / ZUGFeRD) and the UAE (Peppol). Features AI-powered PDF-to-XML conversion, electronic receipts, e-archiving, open banking APIs, and connect
Coverage
Multi-Country
Technical
Peppol
API
Certified
ISO 27001
For
SMB
Mid-Market
Enterprise
Implementation Timeline(15 events)
Key deadlines: B2B Issue: 1 July 2018, All: 1 January 2024 · B2G Issue: 6 June 2014, All: 31 March 2015 · B2C Issue: 1 January 2019
Cross-border reporting via SDI replaces Esterometro
1 July 2022
B2B
Premium Sponsors
Compliance Regime
Tax Authority
CTC Model
Clearance
Clearance through the state-run SDI: invoices are checked before delivery, and an invoice sent outside SDI counts as not issued.
More detail
The supplier sends each FatturaPA XML file to SDI, which checks the mandatory invoice data and the VAT numbers and then delivers the file to the destination code or PEC address of the customer, as the Agenzia delle Entrate guide of December 2025 describes. A file that fails the checks is rejected with a rejection receipt and is treated as never issued. For the supplier the invoice is issued once SDI returns a delivery receipt or a notice of failed delivery; checks and delivery take from a few minutes to 5 days.
Standards
EN 16931 (mapped)
Record-keeping & Reporting
Archiving
10 years retention
Electronic preservation; a PC copy is not enough
More detail
Issuers and recipients must preserve e-invoices electronically (conservazione a norma) under Article 39 of DPR 633/1972, as the Agenzia delle Entrate guide explains. The Agenzia delle Entrate offers a free preservation service that keeps invoices for 15 years under its service agreement , and Article 2220 of the Civil Code requires invoices to be kept for 10 years.
SAF-T
Not required
SDI / Esterometro provide tax reporting rather than SAF-T.
Technical Formats
FatturaPA (XML)
Penalties
Invoice not issued through SDI
70% of the VAT on taxable operations, minimum EUR 300
Cross-border data not transmitted
EUR 2 per invoice, up to EUR 400 per month
Exemptions
Taxpayers dispensed from invoicing
Stay outside the mandate
Cross-border Conditions
Parties not established in Italy
Data on foreign transactions sent to Agenzia delle Entrate
More detail
Data on supplies to and purchases from parties not established in Italy must be sent to the Agenzia delle Entrate, except operations with a customs bill, those already e-invoiced through SDI and purchases of up to EUR 5,000 each not territorially relevant for Italian VAT, under Article 1(3-bis) of Legislative Decree 127/2015 .
San Marino
Only electronic invoices for Italy–San Marino goods trade
Latest Update
Timeline Update
22 Jun 2026Consultation opens on decree transposing the ViDA measures for 2027
The Finance Department of the Ministry of Economy and Finance opened a public consultation on the draft legislative decree transposing Article 2 of Directive (EU) 2025/516, whose OSS, IOSS and single VAT registration measures apply from 1 January 2027.
Read our full Italy e-invoicing compliance guide
In-depth mandate analysis, timeline, exemptions, and vendor selection
Official Sources
Related Countries
Frequently asked questions about e-Invoicing in Italy
Yes, e-Invoicing is mandatory in Italy for B2B (since 1 July 2018) and B2G (since 6 June 2014) transactions.
B2B e-Invoicing in Italy is mandatory since 1 July 2018. The rollout runs in phases: 1 July 2018 (issue, motor fuel supplies (except at road filling stations) and subcontractors on public contracts); 1 January 2019 (issue, VAT-registered businesses resident or established in Italy, except flat-rate (forfettario) and similar small-taxpayer regimes); 1 July 2022 (issue, flat-rate (forfettario) taxpayers); 1 January 2024 (issue, all remaining flat-rate (forfettario) taxpayers). Scope: VAT-registered persons resident or established in Italy supplying customers resident or established there. Invoices to parties not established in Italy may be issued outside SDI, except for goods traded with San Marino, but their data has gone to the Agenzia delle Entrate through SDI, in the same XML format, since 1 July 2022.
B2G e-Invoicing in Italy is mandatory since 6 June 2014. The rollout runs in phases: 6 June 2014 (issue, suppliers to ministries, tax agencies and national social security bodies); 31 March 2015 (issue, suppliers to all other central administrations and to local administrations). Scope: Suppliers to all central and local public administrations. Public administrations cannot accept or pay paper invoices. Contracting authorities have also had to receive and process EN 16931 invoices since 18 April 2019, and sub-central ones since 18 April 2020.
Italy supports the following e-Invoice formats: FatturaPA (XML).
Italy uses the following e-Invoicing standards: EN 16931 (mapped). Archiving requirement: 10 years retention; Electronic preservation; a PC copy is not enough.
Clearance through the state-run SDI: invoices are checked before delivery, and an invoice sent outside SDI counts as not issued.
Italy has penalties for e-Invoicing non-compliance. Invoice not issued through SDI: 70% of the VAT on taxable operations, minimum EUR 300; Cross-border data not transmitted: EUR 2 per invoice, up to EUR 400 per month.
Yes. Italy falls within the EU's VAT in the Digital Age (ViDA) package, adopted as Council Directive (EU) 2025/516 on 11 March 2025. ViDA makes structured e-invoicing and transaction-level digital reporting mandatory for intra-EU B2B supplies from 1 July 2030, and it already lets member states mandate domestic e-invoicing without first seeking a derogation.
The next e-Invoicing deadline in Italy is 1 January 2027: Consolidated VAT code applies. The consolidated VAT code, Legislative Decree 10/2026, applies from 1 January 2027.
Cross-border e-Invoicing in Italy: Data on supplies to and purchases from parties not established in Italy must be sent to the Agenzia delle Entrate, except operations with a customs bill, those already e-invoiced through SDI and purchases of up to EUR 5,000 each not territorially relevant for Italian VAT, under Article 1(3-bis) of Legislative Decree 127/2015 . Invoices for goods traded between Italy and San Marino have been issued and accepted only in electronic format since 1 July 2022, under the Ministry of Economy and Finance decree of 21 June 2021, whose technical rules the Agenzia delle Entrate measure of 5 August 2021 sets.
B2C e-Invoicing in Italy is mandatory since 1 January 2019. Scope: VAT-registered suppliers resident or established in Italy that invoice final consumers. The supplier also gives the consumer a copy of the invoice.
Exemptions from Italy e-Invoicing may apply to: Taxpayers dispensed from invoicing, Healthcare services to consumers. Check specific criteria as exemptions vary by transaction type and business size.