E-invoicing in
Italy

On this page you will learn more on e-invoicing in Italy. Understand the compliance requirements and discover the country its e-invoicing model, network and infrastructure.

Legislation:

  • June 2014: Phased roll-out of mandatory B2G e-invoicing starts in Italy
  • January 2019: E-invoicing is mandatory for B2B and B2C among Italian operators with an annual turnover greater then €65.000.
  • April 2019: Directive 2014/55/EU transposed: all public entities must be able to receive and process electronic invoices in accordance with the European Standard on e-invoicing (EN-16931).
  • January 2021: Electronic invoices have to be compliant with the new XML requirement for FatturaPA.
  • January 2022: Mandatory e-invoicing for B2B cross-border transactions.
  • July 2022: Italian businesses are required to report cross-border transactions to the SDI in FatturaPA format.

Upcoming deadlines:

  • January 2024: Small companies with revenues up to €25.000 to be included in the e-invoicing scope.

Format

FatturaPA (invoices), Peppol BIS V3 (orders)

Mandatory to send?

  • B2G: Yes
  • B2B: Yes

Network

SDI (invoices), NSO (orders)

Mandatory to Receive?

  • B2G: Yes
  • B2B: Yes

(Tax) Authority

SDI, AgID (Peppol)

eSignature

Required

CTC Model

Clearance

Supported by Storecove

Yes (sending)