Italy e-Invoicing Mandate
Clearance model · Sistema di Interscambio (SdI)
E-invoicing is mandatory in Italy for B2G, B2B and B2C transactions. All VAT-registered businesses established in Italy must issue invoices in FatturaPA XML format through the Sistema di Interscambio (SdI), the national clearance platform. B2B and B2C invoicing has been mandatory since 1 January 2019, B2G since 2014, and flat-rate taxpayers were fully included from 1 January 2024.
| Status | Live |
|---|---|
| Legal basis | Legislative Decree 127/2015 (D.Lgs. 127/2015); Budget Law 205/2017; Council Implementing Decision (EU) 2018/593, extended to 31 December 2027 by Decision (EU) 2024/3150 |
| Phase-in | 5 phases, 2014 to 2024 |
| Scope | B2G: Mandatory · B2B: Mandatory · B2C: Mandatory |
| Format | FatturaPA XML (schema version 1.2.2) · EN 16931 compatible |
| Platform | Sistema di Interscambio (SdI) · Centralised clearance |
| Penalties | 70 per cent of the VAT due, with a minimum of EUR 300, for missing or incorrect invoices (Art. 6, D.Lgs. 471/97, as amended by D.Lgs. 87/2024 for violations from 1 September 2024; previously 90 to 180 per cent) |
Phase-in timeline
2014 to 2027- 2014B2G e-invoicing mandatory for central government bodies
- 2015B2G e-invoicing extended to all public administrations
- 2019B2B and B2C mandatory for all VAT-registered businesses
- 2022Cross-border transactions reported via SdI (esterometro abolished); flat-rate taxpayers above EUR 25,000 revenue brought into scope
- 2024All remaining flat-rate (forfettario) taxpayers brought into scopeToday
Mandate at a glance
Verified Jul 2026- B2G mandatory
- B2B mandatory
- B2C mandatory
- Non-residents: partially in scope
- FatturaPA XML (schema version 1.2.2)
- EN 16931 compatible
- Sistema di Interscambio (SdI)
- Real-time clearance
- 10 years
- Digital signature: required
- Storage: EU
- 70 per cent of the VAT due, with a minimum of EUR 300, for missing or incorrect invoices (Art. 6, D.Lgs. 471/97, as amended by D.Lgs. 87/2024 for violations from 1 September 2024; previously 90 to 180 per cent)
- EUR 250 to EUR 2,000 per invoice where the violation does not affect the correct VAT settlement
- EUR 2 per invoice, capped at EUR 400 per month, for omitted or late cross-border data transmission (halved if corrected within 15 days)
- Risk of losing input VAT deduction for the buyer
Full technical breakdown: Italy guide on e-Invoice.app
Is e-invoicing mandatory in Italy?
Yes. E-invoicing in Italy is mandatory for B2G, B2B, B2C transactions. Italy operates a clearance model via Sistema di Interscambio (SdI). Non-resident businesses are partially in scope (see the FAQ below).
What are the Italy e-invoicing deadlines?
All phases of the Italy mandate are already in force; no further deadlines are currently scheduled.
| Date | Scope | Obligation | Threshold |
|---|---|---|---|
B2G | B2G e-invoicing mandatory for central government bodies | None | |
B2G | B2G e-invoicing extended to all public administrations | None | |
B2B B2C | B2B and B2C mandatory for all VAT-registered businesses | None | |
B2B | Cross-border transactions reported via SdI (esterometro abolished); flat-rate taxpayers above EUR 25,000 revenue brought into scope | None | |
B2B B2C | All remaining flat-rate (forfettario) taxpayers brought into scope | None |
What format and platform does Italy require?
Italy requires e-invoices in FatturaPA XML (schema version 1.2.2) (EN 16931 compatible), exchanged via Sistema di Interscambio (SdI) on a real-time basis. Invoices must be retained for 10 years, with a qualified digital signature. For format specifications and implementation detail, see the full Italy technical guide on e-Invoice.app.
What are the penalties in Italy?
- 70 per cent of the VAT due, with a minimum of EUR 300, for missing or incorrect invoices (Art. 6, D.Lgs. 471/97, as amended by D.Lgs. 87/2024 for violations from 1 September 2024; previously 90 to 180 per cent)
- EUR 250 to EUR 2,000 per invoice where the violation does not affect the correct VAT settlement
- EUR 2 per invoice, capped at EUR 400 per month, for omitted or late cross-border data transmission (halved if corrected within 15 days)
- Risk of losing input VAT deduction for the buyer
What changed recently?
- Technical specifications version 1.9.1 for the FatturaPA format became applicable.
- Technical specifications version 1.9 took effect, adding document type TD29 for reporting omitted or irregular invoices to the Agenzia delle Entrate.
- Council Implementing Decision (EU) 2024/3150 extended Italy's e-invoicing derogation until 31 December 2027.
- The penalty reform under D.Lgs. 87/2024 took effect: the proportional penalty for missing or incorrect invoices fell from 90 to 180 per cent of the VAT to 70 per cent, with a minimum of EUR 300.
- Flat-rate (forfettario) taxpayers brought fully into scope; the mandate now covers all VAT-registered businesses.
Need the full Italy compliance detail?
This page is a high-level snapshot. For registration procedures, technical specifications, exemption rules and implementation guidance, see the detailed Italy country guide on our partner site e-Invoice.app.
Italy e-invoicing guide on e-Invoice.appItaly e-invoicing: frequently asked questions
What is the Sistema di Interscambio (SdI)?
The SdI is the government exchange platform operated by the Agenzia delle Entrate. Every invoice must be transmitted to the SdI, which validates it and forwards it to the recipient. It is a clearance model: an invoice not sent through the SdI is treated as never issued.
Do non-resident businesses have to issue Italian e-invoices?
Businesses that are merely VAT-registered in Italy without an establishment are outside the mandate, although they may opt in. Italian establishments of foreign companies are in scope, and cross-border transactions must be reported to the SdI by the Italian party.
How are cross-border transactions reported in Italy?
Since 1 July 2022 the data of cross-border sales and purchases must be transmitted to the SdI in FatturaPA format; the quarterly esterometro return was abolished on the same date. Omitted or late transmission attracts a penalty of EUR 2 per invoice, capped at EUR 400 per month, halved if the data are corrected within 15 days.
How long must e-invoices be archived in Italy?
Ten years, under the conservazione digitale (digital preservation) regime. The technical preservation requirements, including qualified signatures, time stamps and process documentation, are covered in the detailed Italy guide on e-Invoice.app.
More detailed questions? See the full Italy guide on e-Invoice.app.
Sources
This page was verified against the following sources on 23 July 2026.
- Fattura elettronica e corrispettivi telematici (Agenzia delle Entrate)
- Specifiche tecniche versione 1.9.1 (utilizzabili dal 15 maggio 2026) (Agenzia delle Entrate)
- Council Implementing Decision (EU) 2018/593 (EUR-Lex)
- eInvoicing in Italy (European Commission)
- Italy: Changes to VAT penalties effective 1 September 2024 (KPMG)
- Digital preservation of documents in Italy (EDICOM)
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