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Italy E-Invoicing Mandate

Mandatory

Full B2B and B2G mandate — SDI clearing model

Mandatory since: January 2019
Enforcement active: January 2019
Enforcement: Strict enforcement
Required formats: FatturaPA
AI Summary

Italy operates a strict clearing house model through SDI (Sistema di Interscambio), one of the most comprehensive in Europe. The mandate covers all B2B and B2G transactions. Every invoice must be transmitted through SDI, which validates format, VAT numbers, and routing before forwarding to the recipient. The FatturaPA XML format is mandatory. Italy also implements CTC (Continuous Transaction Controls) for VAT — SDI acts as the real-time validation and reporting system.

Grounded in official sources listed below. Not a substitute for legal or tax advice.

Quick Answers

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Who Is Affected

  • All businesses issuing or receiving invoices in Italy
  • Cross-border sellers to Italian entities

Invoice Types in Scope

B2BB2G

Transmission Routes

Businesses operating in Italy can transmit e-invoices through one or more of the following routes, depending on the recipient type and technical infrastructure.

Government Portal Route

Submit invoices via the official government e-invoicing portal directly.
Direct API / Government Portal Route

Transmit invoices directly via the country's government platform or API without a Peppol intermediary.

Common Mistakes to Avoid

  • Sending invoices without first registering with SDI
  • Incorrect VAT identification numbers (Partita IVA)
  • Missing mandatory fields: CedentePrestatore (supplier), CessionarioCommittente (buyer), DatiTrasmissione
  • Using wrong SDI channel code

Implementation Checklist

  1. 01

    Register with SDI (Sistema di Interscambio)

    Critical Legal

    SDI is Italy's central clearing system. All invoice transmitters and receivers must be registered. Source: Agenzia delle Entrate SDI guidance.

  2. 02

    Generate FatturaPA XML

    Critical Technical

    Italy requires FatturaPA XML format (based on FatturaElettronica schema). Ensure your ERP generates valid XML per the official specification. Source: FatturaPA specification from Agenzia delle Entrate.

  3. 03

    Choose transmission channel

    Critical Operational

    Options: via SDI web portal (for low volume), via SDI web services/API (for automation), via a certified intermediary (provider). Source: SDI technical documentation.

  4. 04

    Set up legal archive

    Critical Legal

    Invoices must be archived for 10 years in an unalterable format. Ensure your archiving solution is compliant with SDI requirements. Source: Italian tax code (Decreto IVA).

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E-Invoice Standards for Italy

EN 16931 Regional

CEN (European Committee for Standardization)

7 countries
FatturaPA National

Agenzia delle Entrate (Italian Revenue Agency)

1 countries

ERP Systems for Italy

SAP S/4HANA Enterprise

SAP SE

Native support Yes
Complexity high
6 countries
Odoo Open Source

Odoo S.A.

Native support Add-on required
Complexity medium
6 countries

Official Sources

All information on this page is based on the sources listed below. Always verify current requirements with the issuing authorities.

  • SDI — Sistema di Interscambio Tax Authority
    Agenzia delle Entrate (Italian Revenue Agency) Last verified: 2026-05-01

    Central clearing system for e-invoices in Italy; mandate framework and registration

  • FatturaPA Specification Government
    Agenzia delle Entrate Last verified: 2026-05-01

    Official FatturaPA XML schema specification and technical documentation

Last reviewed: 2026-05-10