E-invoicing in Italy
The original mandate: B2B and B2C e-invoicing via the SDI system since 2019. All domestic invoices must be issued through FatturaPA.
Current obligation
all businesses must issue all invoices via FatturaPA/SDI.
IN FORCE NOWSystem: SDI (Sistema di Interscambio) · Formats: FatturaPA · All countries
Full timeline
all businesses must issue all invoices via FatturaPA/SDI.
Formats accepted
FatturaPA. All must conform to EN 16931.
Penalties
Established fine regime for non-e-invoiced domestic transactions.
Make a compliant invoice
Questions about e-invoicing in Italy
When does e-invoicing become mandatory in Italy?
Italy's e-invoicing mandate is in force now: all businesses must issue all invoices via FatturaPA/SDI.
Which e-invoice format is required in Italy?
Italy requires FatturaPA. All must conform to EN 16931.
What happens if a business in Italy does not comply?
Established fine regime for non-e-invoiced domestic transactions.
Source: www.agenziaentrate.gov.it. Not legal advice.