Electronic invoice (ital.: fattura elettronica)

1/20/2026

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.

Legal relevance

Outgoing invoices that have not been transmitted electronically to the SdI in XML format are deemed not issued and have no legal relevance.

Process of electronic invoicing

  • Creation of the electronic invoice in the form of an XML file
  • Electronic transmission to the SdI via software or an online portal
  • Verification and feedback by the SdI
  • After transmission, the SdI verifies the invoice for formal and technical criteria. It is then either accepted or rejected.
    Important: If an invoice is rejected, it is considered not transmitted and must be corrected and resubmitted.
  • Delivery to the recipient

Identification and delivery of the recipient

The identification of the invoice recipient is based on:

  • the VAT number (for companies and freelancers), or
  • the tax code (for private individuals and organizations without a VAT number).

For technical delivery, the following details are relevant:

  • Recipient code (Codice destinatario)
    Each software provider is assigned its own identification code. Based on this code, the SdI transmits the invoice to the respective provider, which then makes it available to the customer.
  • Certified email address (PEC)
    As an alternative to the recipient code, a certified email address (PEC) can be provided through which delivery is carried out.

Special cases

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:

  • 0000000 for customers based in Italy
  • XXXXXXX for customers based abroad

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.

Registration of a preferred channel

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”).

Status notifications by the SdI

After completion of the verfication, the invoice issuer receives one of the following status notifications:

  • Rejected (scartato): The invoice was rejected due to technical or formal errors and must be corrected and resubmitted.
  • Delivered to the recipient (consegnato al destinatario): After successful verification, the invoice was properly delivered to the customer.
  • Delivery failed: The invoice was accepted after verification but could not be delivered due to missing delivery channels. A copy in paper or PDF form must additionally be provided. The invoice is nevertheless considered tax-compliant and legally valid.

Additional statuses for public bodies

If the invoice recipient is a public body (e.g. a municipality), a further 30 days are available after delivery for substantive review:

  • Accepted (accettata)
  • Not accepted (non accettata): The invoice was rejected due to substantive deficiencies and must be corrected
  • Time limit expired (decorrenza termini): No feedback within 30 days; the invoice is automatically deemed accepted

Frequently Asked Questions (FAQ)

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

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