E-invoicing rules · Italy (IT)
E-invoicing in Italy
Is e-invoicing mandatory in Italy?
Yes. Italy has required e-invoices for domestic B2B and B2C sales since 1 January 2019, cleared through the tax authority's Sistema di Interscambio (SDI). Flat-rate taxpayers (forfettari) have been included since 2024.
Key dates
-
In force
Mandatory e-invoicing through SDI for domestic B2B and B2C sales.
-
In force
Flat-rate taxpayers (regime forfettario) included.
At a glance
- B2B status
- Mandatory
- Public sector (B2G)
- Mandatory since 2015.
- Formats
- FatturaPA XML
- Transmission
- Sistema di Interscambio (SDI).
- Reporting
- SDI clears every invoice; cross-border data is reported too.
- Tax authority
- Agenzia delle Entrate
Freelancers and small businesses
Almost every business, including freelancers on the flat-rate scheme, must issue invoices through SDI.
Cross-border sales within the EU
Under the VAT in the Digital Age (ViDA) package adopted in 2025, structured e-invoicing and near real-time digital reporting become mandatory for intra-EU B2B supplies from 1 July 2030, with EN 16931 as the default standard. Since 2025, member states may also introduce domestic B2B e-invoicing mandates without asking the EU for a derogation.
Using InvoBox in Italy
Italy uses FatturaPA XML. InvoBox does not support these formats yet.
Create a free accountFrequently asked questions
Is e-invoicing mandatory in Italy?
Yes. Italy has required e-invoices for domestic B2B and B2C sales since 1 January 2019, cleared through the tax authority's Sistema di Interscambio (SDI). Flat-rate taxpayers (forfettari) have been included since 2024.
Which e-invoice formats are used in Italy?
FatturaPA XML. Transmission: Sistema di Interscambio (SDI).
What does it mean for freelancers and small businesses in Italy?
Almost every business, including freelancers on the flat-rate scheme, must issue invoices through SDI.
When is e-invoicing required for cross-border sales within the EU?
Under the VAT in the Digital Age (ViDA) package adopted in 2025, structured e-invoicing and near real-time digital reporting become mandatory for intra-EU B2B supplies from 1 July 2030, with EN 16931 as the default standard. Since 2025, member states may also introduce domestic B2B e-invoicing mandates without asking the EU for a derogation.
Rules change, and some dates above are still being finalised. Confirm the current requirements with Agenzia delle Entrate or your tax adviser before you act. This page is general information, not tax advice.