Italy has required clearance through the Sistema di Interscambio (SdI) for B2B and B2C invoices since 1 January 2019, and for flat-rate taxpayers (forfettari) since 1 January 2024. Only FatturaPA XML is valid domestically; Peppol/EN 16931 alone is not enough.
| Size band | Receive since | Issue from |
|---|---|---|
| All businesses (no turnover threshold) | law Source: fiskaly · Sept 2026 · verified 15 Oct 2026 · secondary | law Source: fiskaly · Sept 2026 · verified 15 Oct 2026 · secondary |
| Flat-rate taxpayers above €25,000 | law Source: fiskaly · Sept 2026 · verified 15 Oct 2026 · secondary | law Source: fiskaly · Sept 2026 · verified 15 Oct 2026 · secondary |
Verified:
Scope: All businesses for domestic B2B and B2C invoices, including flat-rate taxpayers since 1 Jan 2024
Domestic B2B and B2C invoices
A rejected invoice counts as never issued; five days to resend.
Domestic B2B and B2C invoices
First step of the extension to flat-rate taxpayers.
Domestic B2B and B2C invoices
No small-business exemption remains.
Small-business regime: Regime forfettario (flat-rate scheme)
Must receive e-invoices: yes · Must issue e-invoices: yes
Flat-rate taxpayers above €25k since July 2022, all since 1 January 2024.
Clearance (the tax authority checks every invoice first)
Platform: Sistema di Interscambio (SdI)
Central clearance platform run by the Agenzia delle Entrate. Every invoice passes through SdI, which validates it and delivers it to the recipient; SdI is also the reporting channel.
| Format | Syntax | Version | Must be accepted | Notes |
|---|---|---|---|---|
| FatturaPA XML | FatturaPA XML (FPR12 for private recipients, FPA12 for public bodies) | Technical specification 1.9.1, valid since 2026-05-15 (adds TD29, RF20, check 00327) | yes | The only format valid for domestic invoices; Peppol or EN 16931 alone is not enough. Source: fiskaly · Sept 2026 · verified 15 Oct 2026 · secondary |
| Channel | Kind | Required | Notes |
|---|---|---|---|
| Agenzia delle Entrate web portal | Portal | no | Free web upload. |
| PEC email | no | Certified email transmission to SdI. | |
| SDICoop web service | API / platform | no | Requires channel accreditation; third parties act as delegated intermediaries. |
| SDIFTP | EDI | no | Requires channel accreditation; third parties act as delegated intermediaries. |
Accredited channel provider · Required: yes
The web service and FTP channels need accreditation with the Agenzia delle Entrate; portal and PEC do not. Third parties act as delegated intermediaries. Source: fiskaly · Sept 2026 · verified 15 Oct 2026 · secondary
Receiving duty: law Source: fiskaly · Sept 2026 · verified 15 Oct 2026 · secondary
Law 205/2017. Invoices arrive via the 7-character Codice Destinatario or a PEC address; a copy is always available in the Agenzia delle Entrate portal 'Fatture e Corrispettivi'. Foreign invoices are reported through SdI (TD17 to TD19, code XXXXXXX).
Formats to produce: FatturaPA XML
Public-sector e-invoicing since law Source: Agenzia delle Entrate · undated · verified 15 Oct 2026 · official
Sistema di Interscambio (SdI); NSO for health-sector orders
Formats: FatturaPA XML (FPA12)
Central government since June 2014, all public bodies since March 2015.
Corporate buyers on SAP Business Network, Coupa, Tungsten or Basware: see Integrations.
law Source: fiskaly · Sept 2026 · verified 15 Oct 2026 · secondary
SdI clearance is the reporting; receipts (corrispettivi) are transmitted separately.
Retention period: 10 years Source: Normattiva (Italian official legal portal) — via secondary summaries on 2026-10-16 · undated · verified 16 Oct 2026 · secondary
The period starts: Date of the last entry (Civil Code art. 2220); tax: until assessments for the period are final
Fatture in Cloud (TeamSystem) · Aruba · TeamSystem · Zucchetti · Danea Easyfatt · Fiscozen
Generated from the decision rules of our check for four typical profiles. Your answers may differ; run the check for your case.
Run the four-question check and leave your email at the end. We use it only to contact you about the beta, with double opt-in.
Check my obligationsWe found this in secondary sources or sources disagree; we have not yet confirmed it in the official text.