E-Invoicing in Italy
The oldest clearance mandate in Europe, FatturaPA XML through the SDI platform
The mandate at a glance
Italy has run the most mature e-invoicing mandate in Europe since January 2019. Every domestic invoice, whether B2B, B2G, or most B2C, must be issued as FatturaPA XML and routed through the government's SDI (Sistema di Interscambio) clearance platform. SMEs under the flat-rate regime were the last group brought into scope, in January 2024.
Italy is the reference case for the clearance model that Poland and others have since adopted: the platform validates and forwards every invoice, and what the SDI has not processed does not exist for VAT purposes.
| Date | Obligation | Scope |
|---|---|---|
| January 2019 | FatturaPA via SDI mandatory | B2B, B2G and B2C for most businesses |
| January 2024 | FatturaPA via SDI mandatory | Remaining flat-rate (forfettario) SMEs |
Required formats and network
Required format: FatturaPA, Italy's national XML schema. It predates EN 16931 and is not directly compatible with it or with Peppol BIS: integrations serving Italy plus other EU markets typically maintain a canonical data model and generate FatturaPA for the domestic leg. Cross-border transactions are reported through the same SDI pipeline (esterometro was absorbed into SDI reporting), while the actual cross-border exchange can use EN 16931 formats.
How to comply
- Integrate with SDI, directly or via an intermediary, for both issuing and receiving.
- Generate FatturaPA XML with the recipient's codice destinatario or PEC address for routing.
- Track SDI delivery receipts and rejection notifications; a rejected invoice must be corrected and resubmitted.
- Keep EN 16931 output (CII/UBL) for EU trading partners outside the SDI flow.
What InvoiceXML supports for Italy
Frequently asked questions
Is FatturaPA compatible with EN 16931?
No. FatturaPA is a national schema that predates EN 16931. The semantic content overlaps, so data can be mapped, but a FatturaPA file is not a valid EN 16931 document and vice versa.
Does Italy use Peppol?
Peppol is used in Italian public procurement (through the NSO ordering system and regional initiatives), but the invoice clearance itself runs through SDI with FatturaPA. Peppol BIS is not a substitute for SDI submission.
Who is exempt from the Italian mandate?
Almost nobody today. The last major exemption, flat-rate regime SMEs, ended in January 2024. Only narrow categories such as certain healthcare B2C invoices have special handling.
How do foreign companies invoice Italian customers?
Non-established foreign suppliers are outside the SDI issuing obligation; the Italian customer self-reports the transaction. Foreign companies with an Italian VAT establishment fall inside the mandate.
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