Electronic invoicing has been mandatory in Italy since 1 January 2019 and replaces the traditional invoice in paper or PDF form. It must be created in a standardized XML format and transmitted via the state exchange system SdI (Sistema di Interscambio) to the Italian tax authority (Agenzia delle Entrate).
After transmission, the SdI checks the invoice for formal and technical criteria and then forwards it to the invoice recipient.
Affected are companies and freelancers who hold a VAT number. Excluded are healthcare services provided to private individuals. For these services, there is a permanent prohibition—due to data protection reasons—on transmitting invoices electronically via the SdI.
Outgoing invoices that have not been transmitted electronically to the SdI in XML format are deemed not issued and have no legal relevance.
The identification of the invoice recipient is based on:
For technical delivery, the following details are relevant:
If the recipient is a private individual, a foreign customer, or an organization without a VAT number for whom no recipient code or certified email address (PEC) is available—or if these details are not known—the following recipient code must be used:
In these cases, the SdI cannot deliver the invoice to the customer. The issuer is therefore obliged to additionally provide the recipient with a copy in paper or PDF form.
In the online portal of the Italian tax authority, a preferred receiving channel for electronic invoices can be registered. In this case, the SdI automatically assigns all invoices to this channel—regardless of whether the individual invoice indicates a recipient code, a PEC email address, or no delivery channel (code “0000000”).
After completion of the verfication, the invoice issuer receives one of the following status notifications:
If the invoice recipient is a public body (e.g. a municipality), a further 30 days are available after delivery for substantive review:
1. Since when has electronic invoicing been mandatory in Italy?
Electronic invoicing has been mandatory in Italy since 1 January 2019.
2. Who is obliged to issue electronic invoices?
Companies and self-employed professionals with an Italian VAT number.
Healthcare services to private individuals are exc