Italy

General information

Italy introduced mandatory e-invoicing for public procurement in 2014, extending it to all public entities by 2015. The core of the system is the “Sistema di Interscambio” (SDI) platform, which facilitates e-invoices in the FatturaPA format. Since 1 January 2019, the e-invoicing obligation has been expanded to include B2B and B2C transactions, with plans to eliminate exemptions for companies with low turnover starting in 2024.

The system handles approximately 2 billion e-invoices annually, promoting process automation and reducing VAT fraud. Italy also provides tools and services to assist SMEs in meeting the requirements, ensuring the e-invoicing framework remains efficient and compliant.

The e-invoicing process in Italy:

Invoice creation: Vendors generate electronic invoices in the FatturaPA format, ensuring compliance with legal requirements.
Submission: Electronic invoices are submitted via the “Sistema di Interscambio” (SDI), a centralized platform managed by the Internal Revenue Authority.
Validation: The SDI platform verifies the compliance of submitted e-invoices before forwarding them to the appropriate public administration or private entity.
Processing: Public authorities and private entities process the e-invoices received. The system accommodates various transmission methods, including certified email (CEM) and Electronic Data Interchange (EDI).
Archiving: E-invoices must be archived for a period of 10 years to meet legal requirements.

Any questions left unanswered? We’re happy to help!

If you are not yet sure which EDI solution is right for you or if you have any other questions about a successful EDI start, please contact our experienced EDI experts.

E-Mail
EDI consultation +43 1 505 86 02 850