What is FatturaPA and the SdI e-invoicing mandate?
For transactions covered by Italy's fattura elettronica mandate, the issuer creates the prescribed XML and sends it through the Sistema di Interscambio (SdI), operated by the Agenzia delle Entrate. SdI checks the file and returns a delivery or rejection outcome. A rejected file is treated as not issued and must be corrected under the current resubmission rules.
The mandate covers most domestic B2B, B2C and public-sector invoices and, since 2024, most taxpayers under the regime forfettario. Statutory exclusions still exist. A PDF may be shared for readability, but it is not a substitute for the required XML and SdI transmission.
Which identifiers do you need: Partita IVA, Codice Fiscale, Codice Destinatario?
The Partita IVA is an Italian VAT identifier, while the Codice Fiscale identifies a person or entity for tax purposes. SdI routing uses a six-character IPA office code for invoices to a public administration and a seven-character Codice Destinatario for invoices to other recipients. Where the rules allow, the recipient's certified PEC address can be used with the required placeholder code. A recipient can also register its preferred electronic address with the tax authority, which takes priority in delivery.
The identifiers required in the XML depend on the seller, recipient and transaction. Private consumers and foreign recipients use the applicable placeholder routing values, while SdI makes documents available through the channels defined by the current rules.
- Partita IVA
- The 11-digit Italian VAT number of the seller, and of a business customer. It identifies who is registered for VAT.
- Codice Fiscale
- The fiscal code identifying the person or entity. Used for private individuals and required alongside the VAT number for some entities.
- Codice Destinatario
- For an invoice to a public administration, this field contains the six-character IPA code of the receiving office. For other recipients, it contains a seven-character recipient or placeholder code that tells SdI how to route the invoice.
- PEC (certified email)
- For a recipient other than a public administration, PEC can be used as the delivery address. The XML then uses the PEC address with the required seven-character placeholder code.
- Placeholder code for consumers
- For a private consumer with no destination code, the standard placeholder code is used and the invoice appears in their tax-portal area.
- Foreign customers code
- A separate 7-character placeholder is used when the customer is established abroad and has no Italian SdI channel.
How do you actually issue an Italian e-invoice?
Issuing a fattura elettronica is a structured process rather than a one-off document. You prepare the data, generate the XML, transmit it, and wait for the delivery outcome from SdI. In practice most businesses use accounting software, an accredited intermediary, or the free portal and app provided by the Agenzia delle Entrate to handle the XML and the SdI connection.
The content you put on the invoice still follows ordinary VAT-invoice logic: who is selling, who is buying, what was supplied, the net amount, the VAT rate and amount, and the total. A clear, well-structured draft makes the XML step painless, so it helps to lay out the figures first. You can sketch the line items and totals quickly with a free invoice generator, then carry those details into your e-invoicing tool to produce the compliant XML and send it to SdI.
- Prepare the invoice data
- Seller and buyer identifiers, line items with descriptions and quantities, net amounts, VAT rate and the document type.
- Generate the FatturaPA XML
- Your software or intermediary converts the data into the required XML schema with the correct fields and codes.
- Transmit to SdI
- The XML is sent to the Sistema di Interscambio, which validates the structure and the tax identifiers.
- Handle the delivery outcome
- SdI returns a receipt: delivered, not delivered (made available to the recipient), or rejected (scarto) to fix and resend.
- Store the invoice
- E-invoices must be kept in compliant digital archiving (conservazione sostitutiva) for the statutory period.
When does the marca da bollo (stamp duty) apply?
Some Italian invoices carry a small stamp duty, the imposta di bollo (historically the physical "marca da bollo" stamp). On an electronic invoice it is no longer a paper stamp; instead the obligation is flagged in the XML and the duty is paid digitally to the Agenzia delle Entrate, usually each quarter, based on the invoices that require it.
As a rule of thumb, the stamp duty applies when an invoice records an amount that is not subject to VAT above a low threshold - for example invoices issued without VAT under the regime forfettario, or VAT-exempt and out-of-scope supplies. Invoices that do charge VAT generally do not need it. Because the threshold and the fixed duty amount are set by law and can change, confirm the current figures on the Agenzia delle Entrate page rather than relying on a number that may be out of date.
How does reverse charge and cross-border invoicing work?
Reverse charge (inversione contabile) makes the customer account for VAT in specified domestic or cross-border cases. It is not a default for every foreign customer or every EU sale. Intra-EU goods, cross-border services, exports and domestic reverse-charge sectors each have their own conditions, evidence, wording and XML nature code.
Italian businesses also transmit required cross-border transaction data through SdI using the applicable document types and deadlines. Confirm the treatment for the exact supply before choosing a code.
| Scenario | General direction | What to verify |
|---|---|---|
| Domestic standard supply | Italian VAT normally applies | Rate, timing and invoice fields |
| Domestic reverse charge | Customer accounts for VAT when the rule applies | Legal basis and XML nature code |
| EU B2B goods or services | Transaction-specific cross-border treatment | VAT IDs, place of supply, evidence and wording |
| Export outside the EU | Non-taxable export treatment may apply | Customs evidence and XML code |
| Italian B2C supply | Italian VAT commonly applies | Any special place-of-supply or exemption rule |
Italian invoicing questions
Is electronic invoicing mandatory in Italy?
Yes. For nearly all invoices between parties established in Italy, the invoice must be a structured FatturaPA XML file sent through the Sistema di Interscambio (SdI). This now includes B2B, B2C and public administration invoices, and since 2024 most small taxpayers under the regime forfettario as well. A paper or PDF invoice generally has no fiscal value between Italian VAT-registered businesses.
What is the Sistema di Interscambio (SdI)?
SdI is the exchange platform run by the Italian tax authority, the Agenzia delle Entrate. You submit your e-invoice XML to it, it validates the structure and tax identifiers, and then it delivers the invoice to your customer. The invoice is only legally issued once SdI accepts it; if the file fails validation it is rejected (scarto) and must be corrected and resent.
What is a Codice Destinatario and where do I get it?
The Codice Destinatario routes a FatturaPA file through SdI. For an invoice to a public administration, it is the receiving office's six-character code listed in IPA. For an invoice to any other recipient, the field contains seven characters: usually the code assigned to an accredited receiving channel, or the required placeholder when delivery uses PEC or another rule applies. Business customers obtain their code from their accounting software or intermediary and give it to suppliers. Private consumers use the required placeholder so the invoice is made available in their tax-portal area.
Do I need a Partita IVA to invoice in Italy?
To issue business invoices in Italy you need a Partita IVA, the 11-digit Italian VAT number, which you obtain by registering with the Agenzia delle Entrate. Private individuals are identified by their Codice Fiscale instead. The Partita IVA appears on every business invoice and is one of the fields SdI checks.
When do I have to pay the marca da bollo on an invoice?
The stamp duty (imposta di bollo) typically applies to invoices that record an amount not subject to VAT above a low legal threshold, such as invoices issued without VAT under the regime forfettario or certain exempt supplies. On e-invoices it is flagged in the XML and paid digitally, usually quarterly. Check the current threshold and amount on the Agenzia delle Entrate website, as they are set by law and can change.
How do I invoice a foreign customer from Italy?
The answer depends on whether you sell goods or services, the customer's location and status, and the place-of-supply rules. Intra-EU goods, cross-border services and exports use different legal bases, evidence and XML codes. Required cross-border data is transmitted through SdI under the applicable deadlines. Verify the exact treatment before issuing.