E-invoicing in Italy

Key facts

Model

Clearance: invoices pass through (or are registered on) a government platform as part of issuing them.

Formats

• FatturaPA
• EN 16931 (accepted for B2G, converted by SDI)

Network / platform

Sistema di Interscambio (SDI)

Archiving period

Not stated in the sources we checked

Penalties

Not stated in the sources we checked

Timeline

Each step says who is affected and, where the source states it, whether the obligation is to send, receive or both.

1. June 2014(not legally fixed)B2GIn forcesend and receive

   Central government authorities must receive structured e-invoices (FatturaPA via SDI); suppliers must issue and transmit via SDI (month only in source)

2. 31 March 2015B2GIn forcesend and receive

   Obligation extended to all public sector entities, including regional and local administrations

3. 1 January 2019B2BIn forcesend and receive

   All Italian VAT-registered businesses (resident or with fixed establishment) must issue and transmit B2B and B2C e-invoices via SDI; flat-rate regime taxpayers with turnover up to EUR 65,000 initially excluded

4. 1 July 2022B2BIn forcesend and receive

   Flat-rate exclusion threshold reduced to EUR 25,000

5. 1 January 2024B2BIn forcesend and receive

   Turnover-related exclusion removed: obligation applies to all businesses regardless of size

Details and caveats

Italy runs a clearance model: every e-invoice passes through the tax authority's SDI platform, which validates and forwards it. B2C e-invoicing via SDI has also been mandatory since 1 Jan 2019. Non-resident, non-established businesses are outside the domestic obligation; cross-border transactions are reported by transmitting each invoice to SDI (since 2022). An EU Council implementing decision (2024/3150) authorises Italy to keep the SDI regime until 31 Dec 2027. EC factsheet last updated Aug 2025.

ERP support in Italy

• Dynamics 365 Business Central — native support
• Dynamics 365 Finance & Operations — native support
• Odoo — native support

FAQ

Related

• Which European countries mandate B2B e-invoicing?
• Receiving vs sending: phased e-invoicing obligations
• E-invoicing checklist for multi-country companies
• Is your ERP ready for e-invoicing mandates?
• EU level: ViDA and cross-border digital reporting
• Recorded rule changes
• VAT rates in Italy
• VAT number format for Italy
• Country code IT (ISO 3166-1)