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