E-invoicing in Italy: FatturaPA, SdI, what applies to you
Italy was early: since 1 January 2019 e-invoicing runs through the state SdI system in the FatturaPA format. The thing to know before you start: FatturaPA is a national Italian format, not the EN 16931 syntax you know from Germany or the Peppol world. Companies not established in Italy and without a fixed establishment there are usually out of scope entirely.
Mandatory since 1.1.2019 for companies established in Italy, B2B and B2C through SdI (Sistema di Interscambio). Format: FatturaPA XML, plus the EN 16931 variant CIUS-IT (FatturaEU). Cross-border reported via SdI since 1.7.2022. Non-residents without a fixed establishment: usually out of scope. Vera produces EN 16931 invoices for the EU standard and cross-border cases, but not FatturaPA and no SdI submission.
Since when is e-invoicing mandatory in Italy?
Since 1 January 2019 companies established in Italy must issue invoices electronically through SdI, both B2B and B2C. The system is run by the Agenzia delle Entrate. Cross-border transactions have gone through SdI since 1 July 2022. An EU Council decision lets Italy keep running SdI until 31 December 2027.
| Date | Event | Who |
|---|---|---|
| 1 Jan 2019 | E-invoicing B2B and B2C via SdI | Companies established in Italy |
| 1 Jul 2022 | Cross-border reporting via SdI | Companies established in Italy |
| 31 Dec 2027 | SdI authorisation (EU derogation) runs to here | Italy |
FatturaPA vs EN 16931
FatturaPA is a national XML format. It is related to the European norm EN 16931 but not identical to the UBL or CII syntaxes used by Peppol BIS and XRechnung. SdI also accepts the EN 16931-aligned Italian variant CIUS-IT, called FatturaEU. The key point: delivery always runs through SdI, not the open Peppol network.
What Vera does for Italy, and what it does not
Vera makes sense for Italy where the EU standard counts: cross-border B2B invoices to EN 16931 and preparing for the ViDA reporting requirements from 2030. For the purely Italian domestic case through SdI, a national provider is the right choice.
Key Italian fields
| Field | Required | Note |
|---|---|---|
| Codice Destinatario | Yes | 7-character recipient code for SdI delivery, or a PEC address instead. |
| Partita IVA | Yes | Italian VAT number, Peppol scheme ID 0211. |
| Codice Fiscale | Partly | Tax code, mainly for private individuals and certain bodies. |
| Full address | Yes | Street, city and postal code of the recipient are mandatory. |
FAQ
Since when is e-invoicing mandatory in Italy?
Since 1 January 2019 for companies established in Italy, B2B and B2C through SdI. Cross-border transactions through SdI since 1 July 2022.
Which format does Italy use?
The national FatturaPA format through SdI, plus the EN 16931 variant CIUS-IT (FatturaEU). FatturaPA is not identical to UBL or CII.
Does the Italian mandate apply to foreign companies?
Non-residents without a fixed establishment in Italy are usually not covered, even with an Italian VAT number. Companies with a fixed establishment are covered.
Can I produce a FatturaPA for SdI with Vera?
No. Vera produces e-invoices to EN 16931. FatturaPA and SdI submission are a separate national system Vera does not serve. For that you need a provider connected to SdI.
What is the Codice Destinatario?
A 7-character recipient code SdI uses to deliver the invoice. A certified PEC address can be used instead.
EN 16931 invoices for the EU standard
For cross-border B2B invoices to EN 16931, Vera produces XRechnung, Factur-X and Peppol BIS in the browser, validated before download. The Italian domestic case through SdI is covered by a national provider.
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