Italy E-Invoicing

Key compliance facts

About Italy E-Invoicing

Italy is Europe's e-invoicing pioneer. Mandatory e-invoicing through the Sistema di Interscambio (SdI), operated by Agenzia delle Entrate, has been in force for B2G since 2014, B2B and B2C since 1 January 2019, and was extended to all remaining flat-rate ('forfettari') taxpayers from 1 January 2024 — making the regime universal for all Italian VAT-registered taxpayers including non-residents with a fixed establishment. The Italian invoice is the FatturaPA XML format, aligned with EN 16931. Cross-border invoices (export, import, intra-community) are reported to SdI via the unified system that replaced the legacy Esterometro in July 2022. EU Council Implementing Decision 2024/3150 (19 December 2024) extended Italy's derogation until 31 December 2027 pending the wider EU ViDA framework. On 4 June 2025, the Council of Ministers approved a legislative decree that permanently banned the issuance of B2C healthcare-service e-invoices through SdI (previously a temporary exception), permanently safeguarding patient privacy. Healthcare providers obliged to transmit data to the Sistema Tessera Sanitaria cannot issue B2C e-invoices through SdI. Penalties: typical 90%-180% of unpaid VAT under D.Lgs. 471/97. 2025 specs (Version 1.9) introduced new document types (e.g. TD29, RF20) and removed the €400 simplified invoice limit in certain cases.

Implementation Phases

1. ✓

   B2G mandate

   2014

   Mandatory e-invoicing for B2G transactions.

2. ✓

   Universal B2B/B2C

   Jan 1, 2019

   Mandatory for all B2B and B2C transactions (with some exemptions).

3. ✓

   Forfettari included

   Jan 1, 2024

   All flat-rate taxpayers brought into scope; mandate becomes universal.

4. ✓

   EU derogation extended

   Dec 19, 2024

   Council Implementing Decision 2024/3150 extends mandate until 31 Dec 2027.

5. ✓

   B2C healthcare ban permanent

   Jun 4, 2025

   Legislative decree permanently bans B2C healthcare e-invoicing through SdI.

Key Compliance Facts

• Operating authority: Agenzia delle Entrate
• Platform: SdI (Sistema di Interscambio)
• Format: FatturaPA XML (EN 16931-aligned)
• Universal mandate since 1 January 2024
• B2C healthcare permanently banned from SdI (June 2025)
• EU derogation extended to 31 December 2027
• Cross-border invoices reported via SdI (Esterometro replaced 2022)
• Transmission: PEC, SDICoop, SDIFTP, web portal
• 10-year archive retention
• Penalties: 90-180% of unpaid VAT (D.Lgs. 471/97)
• 2025 specs Version 1.9: new document types (TD29, RF20)

Frequently Asked Questions

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