E-invoicing in Italy: the SdI clearance system

Timeline

1. 6 June 201418,21Mandatory e-invoicing (FatturaPA via SdI) to central government bodiesSuppliers to ministries, tax agencies and national social security and welfare bodiesPublic sector (B2G)
2. 31 March 201510,21Mandatory e-invoicing (FatturaPA via SdI) to all other public administrationsSuppliers to all other public administrations, including regional and local authoritiesPublic sector (B2G)
3. 1 July 20181,3Mandatory B2B e-invoicing via SdI for fuel supplies and for subcontractors on public contractsSuppliers of petrol and diesel for engines (except at road filling stations) and subcontractors in the supply chain of a public works, services or supplies contractIssue
4. 1 January 20191,3,13Mandatory e-invoicing via SdI for all domestic B2B and B2C invoices (issue and receive)VAT-registered businesses resident or established in Italy, except flat-rate small businesses (included later) and businesses relieved of invoicingIssue and receive
5. 18 April 201910,12Public administrations must receive and process e-invoices in the European standard EN 16931 (UBL or CII) through the SdIContracting authorities and entities; suppliers may send FatturaPA or EN 16931 invoicesPublic sector (B2G)
6. 30 June 20191End of the penalty relief for late SdI invoices in the first half of 2019Businesses filing quarterly VAT settlementsPenalties
7. 1 July 20192Electronic storage and transmission of daily retail receipts (corrispettivi telematici) to the Revenue AgencyRetailers and similar businesses not required to invoice, with a turnover above €400,000Report
8. 30 September 20191End of the penalty relief for late SdI invoices for monthly VAT filersBusinesses filing monthly VAT settlementsPenalties
9. 1 January 20202Electronic storage and transmission of daily retail receipts (corrispettivi telematici) for all retailersAll businesses making retail and similar supplies under Article 22 of the VAT DecreeReport
10. 1 July 20224,22Mandatory e-invoicing via SdI extended to flat-rate small businesses with revenue above €25,000Businesses under the flat-rate scheme or the 'regime di vantaggio', and associations under Law 398/1991 with commercial proceeds up to €65,000, whose revenue or fees in the previous year exceeded €25,000 (annualised)Issue
11. 1 July 20221,3Cross-border transaction data (esterometro) must be sent through the SdI in the FatturaPA formatBusinesses resident or established in Italy, for sales to and purchases from parties not established in ItalyReport
12. 30 September 20224End of the penalty relief for small businesses newly obliged on 1 July 2022Flat-rate and similar small businesses obliged from 1 July 2022Penalties
13. 1 January 20244,22Mandatory e-invoicing via SdI for all remaining flat-rate small businessesAll remaining businesses under the flat-rate scheme or the 'regime di vantaggio' and associations under Law 398/1991 previously exempt, regardless of revenueIssue
14. Today, 3 October 2026
15. 1 January 20273,1New legal basis: e-invoicing and SdI rules move into Article 77 of the Consolidated VAT Act; Article 1 of Legislative Decree 127/2015 is repealedAll businesses in scope of the e-invoicing obligationOther
16. 31 December 202719,20EU authorisation for Italy's mandatory e-invoicing (derogation from Articles 218 and 232 of the VAT Directive) expiresItaly (legal basis of the domestic obligation at EU level)OtherAny extension request is due by 31 March 2027. Since 14 April 2025 the ViDA Directive lets Member States require domestic e-invoicing without such an authorisation; Italy has not announced whether it will request an extension.
17. 1 July 203020Digital reporting of intra-EU B2B transactions under the EU ViDA packageBusinesses making intra-EU B2B suppliesReportItalian implementing legislation not yet published.
18. 1 January 203520Domestic e-invoicing and reporting to be aligned with the ViDA rules on e-invoices and digital reportingBusinesses in scope of the Italian e-invoicing obligationOtherItalian implementing legislation not yet published.

Rules at a glance

Formats

FatturaPA XML (ordinary invoice schema 1.2, simplified invoice schema 1.0; technical specifications 1.9.1 usable from 15 May 2026)(required)1,11,14
EN 16931 in UBL 2.1 or UN/CEFACT CII with the Italian CIUS (CIUS-IT), via the SdI (invoices to public administrations)(accepted)10,12

Who is in scope

VAT-registered businesses resident or established in Italy, for supplies to customers resident or established in Italy (businesses, public bodies and consumers), including those under the flat-rate scheme (regime forfettario), the former 'regime di vantaggio' and associations under Law 398/1991 (previously exempt up to €65,000 of commercial proceeds) since 1 January 2024. Exempt: businesses already relieved of invoicing altogether, such as small farmers under Article 34(6) of the VAT Decree and businesses dispensed under Article 36-bis for exempt supplies. Prohibited from using the SdI: healthcare providers for invoices whose data go to the national health card system (Sistema tessera sanitaria) and healthcare services to private individuals. Businesses not established in Italy are outside the obligation, even if VAT-identified there; transactions with foreign parties may be e-invoiced voluntarily or reported through the SdI.1,4,7,13,21,22

Thresholds and phases

No turnover or size threshold for B2B or B2G since 1 January 2024. Between 1 July 2022 and 31 December 2023 flat-rate small businesses were in scope only above €25,000 revenue in the previous year. Cross-border reporting excludes transactions covered by a customs declaration or by an SdI e-invoice, and purchases of up to €5,000 per transaction that are not subject to Italian VAT.4,1,13

B2B

Mandatory1,3,4,13All supplies of goods and services between parties resident or established in Italy since 1 January 2019; flat-rate small businesses phased in between July 2022 and January 2024.

B2G (public sector)

Mandatory10,18,21,3Public administrations may only accept e-invoices through the SdI: central government since 6 June 2014, all other public bodies since 31 March 2015; no payment is made until an e-invoice is received.

B2C

Mandatory1,2,13,7Invoices to consumers must also go through the SdI and are made available to them via the Revenue Agency's online services. Retail sales without an invoice are covered by daily electronic receipts (corrispettivi telematici). Healthcare invoices to private individuals must not be sent through the SdI.

Transmission

Government clearance1,13Every invoice passes through the Sistema di Interscambio (SdI), run by the Agenzia delle Entrate, which checks it, rejects it with a notice if it fails the checks and delivers it to the recipient's certified e-mail (PEC) address or channel identified by a 7-digit recipient code; consumers find their invoices in the Revenue Agency's online area. Submission by PEC, web service, SFTP or the free 'Fatture e Corrispettivi' portal; intermediaries may transmit on the supplier's behalf, who remains responsible.

Reporting

Domestic invoices need no separate reporting because the SdI receives every invoice. Transactions with parties not established in Italy must be reported through the SdI in the FatturaPA format (esterometro) unless an SdI e-invoice was issued: sales within the invoicing deadlines, purchases by the 15th day of the following month. Retail sales without an invoice are reported as daily electronic receipts, transmitted within 12 days. Intra-EU digital reporting under ViDA applies from 1 July 2030.1,2,13,20

Transition and tolerance

No transition period is running. Past reliefs: in the first half of 2019 (to 30 September 2019 for monthly VAT filers) late SdI invoices were not penalised if issued by the VAT settlement deadline, or penalised at 20% if issued by the next deadline; in the third quarter of 2022, newly obliged small businesses were not penalised if they issued the e-invoice within the following month. Italy's EU authorisation for the obligation runs until 31 December 2027 (extension request due by 31 March 2027), and ViDA alignment of the domestic system is due by 1 January 2035.1,4,19,20

Penalties

An invoice between Italian parties issued other than through the SdI counts as not issued. Penalty: 70% of the VAT on the undocumented amount (minimum €300), or €250 to €2,000 if VAT due was not affected; for exempt, non-taxable or reverse-charge supplies, 5% of the amount (minimum €300; €250 to €2,000 if also irrelevant for income tax). The customer is fined 70% of the VAT (minimum €250) unless it reports the missing or irregular invoice through the Revenue Agency's tools within 90 days. Missing or wrong cross-border data: €2 per invoice, up to €1,000 per quarter (halved if corrected within 15 days).1,5,6Rules of Legislative Decree 471/1997 in force until 31 December 2026; from 1 January 2027 the Consolidated VAT Act refers to Articles 31 and 36 of the Consolidated Act on tax penalties (Legislative Decree 173/2024).

Archiving period

10 years9,8Civil Code Article 2220: ten years from the last entry; for tax purposes Article 39 of the VAT Decree refers to the income-tax record-keeping rules (Article 22 of Presidential Decree 600/1973).

Archiving requirements

Both supplier and customer must keep e-invoices electronically under the rules for legally compliant digital preservation (conservazione a norma, Ministerial Decree of 17 June 2014 and the Digital Administration Code); simply saving the file is not enough. The preservation process must be completed within three months of the deadline for the annual tax return. Storage abroad is allowed if a mutual assistance instrument exists with that country, with automated access for audits. The Revenue Agency offers a free preservation service (by agreement, invoices kept for 15 years); otherwise certified private providers are used.8,13,15,16,17,1

Authority

Agenzia delle Entrate (Italian Revenue Agency, operator of the SdI) and Ministry of Economy and Finance

Sources

1. Decreto legislativo 5 agosto 2015, n. 127, art. 1 – Fatturazione elettronica e trasmissione telematica delle fatture (text in force until 31 December 2026, with notes on Law 205/2017, art. 1(916)-(917) and Decree-Law 36/2022)Normattiva (Istituto Poligrafico e Zecca dello Stato / Presidency of the Council of Ministers)Official source, checked 3 October 2026
2. Decreto legislativo 5 agosto 2015, n. 127, art. 2 – Trasmissione telematica dei dati dei corrispettiviNormattivaOfficial source, checked 3 October 2026
3. Decreto legislativo 19 gennaio 2026, n. 10 – Testo unico delle disposizioni legislative in materia di imposta sul valore aggiunto (Gazzetta Ufficiale n. 24 of 30 January 2026, Suppl. Ord. n. 4/L; Articles 74, 77, 78 and 171)Gazzetta Ufficiale della Repubblica ItalianaOfficial source, checked 3 October 2026
4. Decreto-legge 30 aprile 2022, n. 36, art. 18 (converted by Law 79/2022) – extension of e-invoicing to flat-rate taxpayersNormattivaOfficial source, checked 3 October 2026
5. Decreto legislativo 18 dicembre 1997, n. 471, art. 6 – Violazione degli obblighi relativi alla documentazione e registrazione delle operazioni IVANormattivaOfficial source, checked 3 October 2026
6. Decreto legislativo 18 dicembre 1997, n. 471, art. 11, comma 2-quater – penalty for cross-border data (esterometro)NormattivaOfficial source, checked 3 October 2026
7. Decreto-legge 23 ottobre 2018, n. 119, art. 10-bis – e-invoicing ban for healthcare operators (Sistema tessera sanitaria)NormattivaOfficial source, checked 3 October 2026
8. Decreto del Presidente della Repubblica 26 ottobre 1972, n. 633, art. 39 – Tenuta e conservazione dei registri e dei documentiNormattivaOfficial source, checked 3 October 2026
9. Codice civile, art. 2220 – Conservazione delle scritture contabiliNormattivaOfficial source, checked 3 October 2026
10. Fatturazione elettronica PA – Normativa (Law 244/2007, DM 55/2013, Decree-Law 66/2014 art. 25, Legislative Decree 148/2018)Agenzia delle Entrate (fatturapa.gov.it)Official source, checked 3 October 2026
11. FatturaPA – documentation valid from 1 April 2025 (XML schema FatturaPA version 1.2.3, simplified invoice 1.0.2)Agenzia delle Entrate (fatturapa.gov.it)Official source, checked 3 October 2026
12. Regole tecniche v2.6 del 15/05/2025 relative alla gestione delle fatture di cui all'art. 3, comma 1, d.lgs. 148/2018 (UBL/CII, CIUS-IT)Agenzia delle Entrate (fatturapa.gov.it)Official source, checked 3 October 2026
13. La fattura elettronica e i servizi gratuiti dell'Agenzia delle Entrate (guide, December 2025)Agenzia delle EntrateOfficial source, checked 3 October 2026
14. Specifiche tecniche versione 1.9.1 (usable from 15 May 2026; schemas VFPR12 and VFSM10)Agenzia delle EntrateOfficial source, checked 3 October 2026
15. Come si conservano le fatture elettronicheAgenzia delle EntrateOfficial source, checked 3 October 2026
16. Convenzione di servizio per la conservazione delle fatture elettroniche (Art. 5: preservation for 15 years)Agenzia delle EntrateOfficial source, checked 3 October 2026
17. Documenti fiscali informatici, distinte la tenuta e la conservazione (9 April 2021; preservation within three months of the tax return deadline under DM 17 June 2014)FiscoOggi (online magazine of the Agenzia delle Entrate)Official source, checked 3 October 2026
18. Al via l'obbligo di fatturazione elettronica (6 June 2014)Ministry of Economy and Finance – Department of General AdministrationOfficial source, checked 3 October 2026
19. Council Implementing Decision (EU) 2024/3150 of 10 December 2024 amending Implementing Decision (EU) 2018/593 authorising Italy to apply a special measure derogating from Articles 218 and 232 of Directive 2006/112/ECCouncil of the European Union (EUR-Lex)Official source, checked 3 October 2026
20. Council Directive (EU) 2025/516 of 11 March 2025 amending Directive 2006/112/EC as regards VAT rules for the digital age (ViDA)Council of the European Union (EUR-Lex)Official source, checked 3 October 2026
21. eInvoicing in Italy (country factsheet, last updated 6 March 2026)European CommissionOfficial source, checked 3 October 2026
22. Decreto legislativo 5 agosto 2015, n. 127, art. 1 – version in force on 1 January 2022 (exemption for regime di vantaggio, flat-rate scheme and Law 398/1991 associations up to €65,000)NormattivaOfficial source, checked 3 October 2026

What changed

• 3 October 2026Penalty description completed: the 5% penalty for exempt, non-taxable or reverse-charge supplies invoiced outside the SdI is at least €300.