Italy E-Invoicing Requirements 2026: SdI and FatturaPA Guide

Last reviewed: 6 August 2026

Italy has one of Europe’s most established electronic invoicing systems. Most invoices issued by businesses established in Italy must be created as structured XML files and transmitted through the government’s Sistema di Interscambio (SdI). Sending a normal PDF by email does not, by itself, satisfy this requirement.

This guide explains the main Italy e-invoicing requirements for 2026, including who must comply, how SdI works, invoice deadlines, cross-border reporting, rejected invoices, and compliant electronic storage. It is a general guide, not tax, accounting, or legal advice.

Italy e-invoicing requirements at a glance

What is the Sistema di Interscambio?

The Sistema di Interscambio, usually abbreviated to SdI, is Italy’s central invoice exchange system. A supplier does not simply email the legal invoice directly to the customer. Instead, the supplier or its software sends the structured invoice to SdI.

SdI performs formal checks, including whether required data and the XML structure are valid. If the file passes the checks, SdI sends it to the recipient using the recipient’s registered delivery channel, destination code, or certified email address. It also returns transmission and delivery notifications to the sender.

SdI is an exchange and validation system; it should not be treated as the business’s complete invoice archive. Issuers and recipients remain responsible for compliant electronic preservation.

What is a FatturaPA invoice?

FatturaPA is Italy’s national structured XML invoice format. Unlike a PDF, its fields can be processed automatically by accounting systems and checked by SdI. The XML file can contain information such as:

• supplier and customer identification;
• Italian VAT number or tax code;
• invoice number and date;
• description of goods or services;
• taxable amount and VAT rate;
• VAT nature code when VAT is not charged;
• payment terms and payment details;
• recipient or public-office routing code;
• document type, such as an ordinary invoice or credit note; and
• administrative information required for public procurement, when applicable.

Businesses normally use accounting software, an e-invoicing provider, or the Italian Revenue Agency’s free services to generate the XML. Editing an XML file manually is possible but impractical for most businesses because a small formatting error can cause rejection.

Who must issue electronic invoices in Italy?

The domestic mandate generally applies to VAT taxable persons who are resident or established in Italy, including businesses with a fixed establishment in the country. It covers most invoices issued to:

• other Italian businesses;
• Italian public administrations;
• professionals and self-employed customers;
• private consumers; and
• entities that do not hold an Italian VAT number.

The exact treatment depends on the supplier’s status, the customer, the place of supply, and the type of transaction. A business should not decide that it is exempt merely because it has low turnover or issues only a small number of invoices.

Flat-rate businesses and small taxpayers

Italy introduced the private-sector mandate in 2019 and initially excluded certain taxpayers in the regime forfettario. That exclusion was narrowed in July 2022. From 1 January 2024, the turnover-based exclusion was removed, so e-invoicing generally applies to flat-rate businesses regardless of size.

A flat-rate business may use different VAT and tax codes from a business under the ordinary regime, but that does not usually remove the obligation to transmit its invoice through SdI. Ask an Italian accountant which regime, nature code, stamp-duty treatment, and wording apply to your invoices.

Businesses not established in Italy

A foreign business that is neither resident nor established in Italy is generally outside Italy’s domestic e-invoicing mandate, even if it holds an Italian VAT registration. However, the Italian customer may have VAT integration or cross-border reporting obligations, and a foreign supplier may choose or be asked to use particular electronic channels.

A fixed establishment is different from a simple VAT registration. Because this distinction can change the invoicing result, a foreign company with employees, premises, or operational resources in Italy should obtain case-specific advice.

Does Italy require e-invoices for consumers?

Italy’s mandate generally includes B2C invoices. When an invoice is issued to an individual consumer, the supplier normally includes the consumer’s Italian tax code and transmits the XML through SdI. The supplier should also make a readable copy available to the consumer, unless the consumer declines it or a specific rule applies.

For a consumer without a recipient code or certified email address, the invoice is typically routed using the prescribed default destination-code process and made available through the Revenue Agency’s services. Businesses should ensure their software applies the current B2C routing rules instead of inventing a destination code.

Important healthcare restriction

Healthcare services supplied to final consumers are a major exception. The Italian Revenue Agency states that invoices for healthcare services provided to individual consumers must not be issued through SdI. This privacy-related restriction applies even in circumstances where the expense is not transmitted to the national health-card system.

This is not necessarily a complete exemption for every invoice issued by a medical professional. For example, non-healthcare transactions or qualifying B2B supplies may be treated differently. Healthcare operators should confirm the current procedure for each type of invoice.

How to issue an Italian electronic invoice

A typical domestic e-invoicing process follows these steps:

1. Collect the customer’s details. Obtain the correct legal name, address, VAT number or tax code, and routing information.
2. Create the invoice in compliant software. Choose the correct document type, VAT rate or nature code, payment details, and transaction date.
3. Generate the FatturaPA XML file. Review the readable preview, but remember that the XML is the legal structured document.
4. Send the file to SdI. This can be done through accounting software, an intermediary, certified email, the Revenue Agency portal, or another supported connection.
5. Monitor the SdI notification. Confirm whether the file was accepted, delivered, made available, or rejected.
6. Give the customer a readable copy when required. A PDF or paper copy may help the customer understand the invoice, but it does not replace the XML transmission.
7. Preserve the invoice and notifications. Use a compliant electronic preservation process for the required period.

Recipient codes and certified email

For private transactions, SdI can route an invoice using a seven-character codice destinatario associated with the recipient’s provider or system. A certified email address (PEC) may also be used in supported circumstances.

A customer can register a preferred electronic address with the Revenue Agency. When that registration exists, SdI generally uses the registered address even if different routing data appears on the invoice. Suppliers should still keep customer master data accurate and avoid copying routing information from an unverified source.

Invoices to public administrations use a different public-office routing code, commonly called the Codice Univoco Ufficio. Public-sector invoices can also require contract, order, tender, or payment-traceability information. Confirm these details with the relevant authority before issuing the invoice.

Italian e-invoice deadlines

The invoice date and the deadline for transmission through SdI are not always the same. Two common categories are immediate and deferred invoices.

The correct deadline can change for advance payments, services, intra-EU supplies, exports, reverse-charge transactions, and other special cases. Configure software around the legal transaction date rather than relying only on the date on which staff prepare the invoice.

What happens if SdI rejects an invoice?

If SdI rejects a file, the invoice is generally treated as not issued. The rejection notification should identify one or more error codes. Common causes include an invalid VAT number, missing required data, an incorrect XML structure, inconsistent tax totals, or invalid routing information.

Correct the error and retransmit the invoice promptly. Keep the rejection notification and the corrected file in the audit trail. Do not create duplicate accounting entries simply because the corrected XML has to be sent again. Your software provider or accountant should advise whether the original invoice number and date can be retained in the specific circumstances.

A delivery notification and an acceptance by SdI do not prove that every tax treatment on the invoice is correct. SdI performs formal controls; the business remains responsible for VAT classification, amounts, and supporting evidence.

Cross-border invoices and esterometro reporting

Foreign transactions require particular care. From 1 July 2022, Italy replaced the former periodic esterometro file with transaction-level reporting through SdI for relevant cross-border transactions.

Sales to foreign customers

An Italian-established supplier generally transmits the data for an invoice to a foreign customer through SdI. Software commonly uses the prescribed foreign-customer routing code XXXXXXX, while the customer receives the invoice through the commercially agreed channel. VAT treatment still depends on whether the transaction is an export, intra-EU supply, service, distance sale, or another category.

Purchases from foreign suppliers

For incoming foreign transactions, an Italian recipient may need to transmit an integration or self-invoice document through SdI. Common document types include:

• TD17 – integration or self-invoice for services purchased from abroad;
• TD18 – integration for intra-EU purchases of goods; and
• TD19 – integration or self-invoice for certain purchases of goods from a foreign supplier where the goods are already in Italy.

The correct document type and reporting deadline depend on the supply. For many incoming transactions, transmission is generally required by the 15th day of the month following receipt of the foreign document or completion of the transaction. Do not apply that summary to every foreign purchase without checking the current rules.

Cross-border VAT can involve reverse charge, Intrastat, customs declarations, One Stop Shop reporting, or permanent-establishment questions in addition to SdI. An e-invoice submission does not replace every other VAT obligation.

Electronic preservation of Italian invoices

Italian law requires both the issuer and recipient to preserve electronic invoices in a compliant manner. Saving a PDF in a normal computer folder or retaining an email attachment is not the same as compliant electronic preservation (conservazione a norma).

A compliant process is designed to protect authenticity, integrity, readability, and retrievability over the required retention period. Businesses may use a qualified provider or the Italian Revenue Agency’s optional free preservation service after accepting its service agreement.

Keep the original XML, relevant SdI receipts and notifications, and associated accounting evidence. Confirm who is contractually responsible for preservation when using an accountant or software provider. Do not assume that SdI permanently stores the legal invoice for you.

Stamp duty on electronic invoices

Certain invoices that do not charge VAT may be subject to Italian stamp duty (imposta di bollo). When applicable, the electronic invoice contains the relevant virtual stamp-duty indicator, and the amount is paid using the prescribed Revenue Agency procedure.

The Revenue Agency uses e-invoice data to prepare lists and calculations, but the issuer remains responsible for correct treatment. The result depends on the transaction, amount, VAT regime, and any exemption. Flat-rate taxpayers should pay particular attention to this point.

Penalties and late corrections

Failing to issue or correctly transmit a required invoice can result in Italian tax penalties. The calculation may depend on whether the error affected the VAT settlement, whether the transaction was taxable, and how quickly it was corrected. In specified cases, the Revenue Agency’s current guidance refers to a penalty based on 70% of the relevant VAT with a minimum amount, while fixed penalties may apply in other situations.

Because penalty rules and voluntary-correction procedures are technical, do not rely on a general web summary to calculate an amount. Ask an Italian tax professional whether ravvedimento operoso or another correction process is available, and keep evidence of the original error, SdI notifications, correction, and payment.

2026 compliance checklist

• Confirm whether the supplier is resident, established, or only VAT-registered in Italy.
• Confirm the customer’s VAT number, tax code, recipient code, or PEC address.
• Use current software that supports the latest FatturaPA technical specifications.
• Select the correct document type, VAT rate, and nature code.
• Transmit immediate invoices within the applicable 12-day period.
• Use the deferred deadline only when its documentation conditions are satisfied.
• Review every SdI receipt and correct rejected files promptly.
• Apply the special prohibition for healthcare services supplied to final consumers.
• Review TD17, TD18, or TD19 obligations for foreign purchases.
• Check whether virtual stamp duty applies.
• Preserve the XML invoice and related notifications using a compliant system.
• Document advice received for unusual or cross-border transactions.

Frequently asked questions

Is a PDF invoice valid for Italy’s e-invoicing mandate?

A PDF may be supplied as a readable courtesy copy, but it does not replace the structured FatturaPA XML invoice that must be transmitted through SdI when the mandate applies.

Do freelancers and sole traders have to use SdI?

Generally yes if they are resident or established VAT taxable persons in Italy. This includes taxpayers under the flat-rate regime after removal of the turnover-based exclusion from 1 January 2024. Specific transaction-level exceptions can still apply.

Does a foreign company with an Italian VAT number have to use SdI?

Not necessarily. A non-resident business that is not established in Italy is generally excluded from the domestic mandate even if it has an Italian VAT registration. A fixed establishment can change the analysis, and the Italian customer may still have reporting or reverse-charge duties.

Can an Italian business email an invoice directly to a customer?

It can email a readable copy, but a mandated legal e-invoice must also be sent through SdI. For foreign customers, the commercial copy may be delivered outside SdI while the required transaction data is transmitted through SdI.

What is the difference between SdI and FatturaPA?

FatturaPA is the structured XML invoice format. SdI is the government exchange system that checks and routes the invoice.

Does SdI store invoices permanently?

No. Businesses must arrange compliant electronic preservation. The Revenue Agency offers a separate optional preservation service, but the business must join it and understand its terms.

What should I do if an invoice is rejected?

Read the SdI error notification, correct the file, and retransmit it without delay. Preserve both the rejection and the corrected submission. Ask your accountant how to handle numbering, dates, and accounting entries for the specific error.

Are medical invoices sent through SdI?

Healthcare services supplied to final consumers must not be invoiced through SdI under the current special rule. Other invoices issued by a healthcare professional may have different treatment.

What is the deadline for an immediate electronic invoice?

It is generally transmitted through SdI within 12 days of the transaction date. Special VAT timing rules may apply to particular transactions.

Does Italy’s mandate continue after 2026?

The EU authorization currently allows Italy to continue its mandatory SdI system through 31 December 2027. Future legislation or another authorization may change what happens after that date.

Official Italy e-invoicing resources

• Italian Revenue Agency: Electronic Invoice and Free Services Guide
• Italian Revenue Agency: E-Invoicing Topic Hub
• Italian Revenue Agency: FatturaPA and Cross-Border Document Guide
• Italian Revenue Agency: How Electronic Invoices Must Be Preserved
• Italian Revenue Agency: Exclusions and Healthcare Restriction
• European Commission: E-Invoicing in Italy
• Council Implementing Decision (EU) 2024/3150

Related country guides

• Belgium E-Invoicing Requirements
• France E-Invoicing Requirements
• Germany E-Invoicing Requirements
• Poland KSeF E-Invoicing Requirements
• Singapore InvoiceNow Requirements
• UAE E-Invoicing Requirements