{"id":10889,"date":"2026-02-16T19:10:00","date_gmt":"2026-02-16T18:10:00","guid":{"rendered":"https:\/\/taxing.it\/?p=10889"},"modified":"2026-02-24T09:47:57","modified_gmt":"2026-02-24T08:47:57","slug":"electronic-invoicing","status":"publish","type":"post","link":"https:\/\/taxing.it\/it\/electronic-invoicing\/","title":{"rendered":"Fatturazione elettronica"},"content":{"rendered":"
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Mandatory E-invoicing<\/h2>

Electronic-invoicing is mandatory for almost all B2B (Business to Business) and B2C (Business to Consumer) transactions made by an Italian VAT registered business. The Italian system has been in force since 1 January 2019 (after it became compulsory for invoices to public administrations in 2014\u20132015).<\/p>

Every invoice must be created in the official FatturaPA XML format and transmitted through the government\u2019s Sistema di Interscambio (SdI – Electronic Data Interchange). The SdI validates the invoice (checks VAT numbers, mandatory data, etc.), delivers it to the recipient, if the recipient is also registered with the SDI , and returns a delivery receipt to the sender.<\/p>

Where an Italian VAT registered business invoices a client who does not access the SDI, (e.g. a client resident outside Italy),\u00a0 they should send a pdf “courtesy” copy of the e-invoice.\u00a0<\/p>

The obligation to issue e-invoices applies to all VAT-registered persons (titolari di partita IVA) in Italy, regardless of turnover or tax regime (including flat-rate\/forfettario taxpayers).\u00a0 The E-invoices must be kept in digital \u201cconservazione sostitutiva\u201d format for at least 10 years (simple PDFs are not enough).<\/p>

Penalties for non compliance with Italy’s e-invoicing rules within the deadlines can be very steep.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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Exemptions<\/h2>

There are a few very limited exemptions to the obligation to issue an e-invoice, but these come with terms and condition, requiring analysis of the position in each case (e.g OSS thresholds, type of service, place the client belongs, type of client). Not issuing an e-invoice may anyway mean extra tax reporting, expensive professional advice to explain the rules, and\/or an expensive dispute with the Tax Agency.\u00a0<\/p>

The rules on e-invoicing are in constant evolution and even if you are exempt from issuing e-invoices now, you may not be in the future.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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Automatic Booking of Purchase Invoices<\/h2>

As a VAT registered business you take advantage (unless you are on the Regime Forfettario as you cannot get a tax deduction for costs but still useful for tracking costs) of the e-invoicing system receiving invoices from suppliers via the SDI. this means that amounts paid to Italian VAT registered suppliers) are automatically booked in your tax records.\u00a0 \u00a0For this you need to set up the account with your supplier, giving details of your SDI registration., so they have the requisite details to be able to issue you with an e-invoice.\u00a0<\/p>

If you are registered for VAT you should therefore keep a note (e.g. on your phone)\u00a0 of your billing details (Name, address, fiscal code number, VAT number and SDI code), and\/or indeed a QR code that you can download from the Tax Agency web site, to give to suppliers, ahead of payment of an invoice.\u00a0 You should ensure that business related supplies are electronically invoiced by setting up an account with online suppliers (e.g.\u00a0 Amazon Business )such that you receive an electronic invoice for purchases. Note that all not all suppliers on e.g. the Amazon market place are able to issue an e-invoice, – you will get a warning.\u00a0 The goal is that as many of your business suppliers\u00a0 as possible (telecommunications, travel, web hosting\/cloud services etc.\u00a0 who are registered in Italy are set up to issue you an electronic invoice.\u00a0<\/p>

All of the information reported via the SDI (invoices issued and received) can be found on the Tax Agency personal web portal providing a summary of invoices issued and received in a tax period.\u00a0\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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No VAT Credit for Purchases if not E-invoiced<\/h2>

The right to claim credit (\u201cdetrazione\u201d) for input VAT\u00a0 is conditional on receiving a valid electronic VAT invoice that is properly issued and received according to Italian VAT law,\u00a0 where the supplier sis registered for VAT in italy (or where the supplier should be registered for VAT) this means a VAT\u00a0 invoice that has been transmitted through the SdI.\u00a0 \u00a0If the supplier does not issue the invoice through the SdI, then for the Italian purchaser:<\/p>