E-invoicing checker · Italy

Italy's e-invoicing deadlines

Issuing and receiving through the Sistema di Interscambio has been mandatory for domestic B2B and B2C since 1 January 2019.

Receiving

Receiving structured invoices via the Sistema di Interscambio (SdI) has been mandatory for domestic B2B and B2C transactions since 1 January 2019, under Legge 27 dicembre 2017, n. 205, art. 1 commi 909 ss., amending D.Lgs. 127/2015.

Issuing

Issuing through SdI has applied to the same transactions since the same 1 January 2019 date under Legge 205/2017, extended to flat-rate (forfettario) taxpayers above EUR 25,000 in turnover from 1 July 2022, with the remaining exemptions removed from 1 January 2024, under DL 30 aprile 2022, n. 36, art. 18 comma 3.

Format

SdI invoices are structured to FatturaPA XML, a national schema, and are not an implementation of EN 16931. SdI itself converts an EN 16931-format invoice into FatturaPA where needed, which is not the same as an issuer producing FatturaPA directly.

Channel

The required channel is SdI, the national clearance system itself. EUInvoice does not transmit invoices to SdI and does not produce FatturaPA documents.

What this does not cover

This page does not cover SdI's rejection and notification codes, or the B2C-specific delivery rules, in detail.

Checked on 2026-09-10.