E-invoice obligations have been established in Italy since 2014. In short, a special system is used for sending and receiving e-invoices, known as the SDI system (Sistema di Interscambio). First, it started with B2G, but it also covered B2B and B2C. Definitly, Italy is at the forefront of digital innovation in financial transactions, having instituted a mandatory e-invoicing system that requires all invoices to be transmitted through the central platform known as Sistema di Interscambio (SDI). This system represents a significant leap towards streamlining fiscal operations and enhancing transparency in business transactions.
E-invoicing in Italy: what needs to be respected from the technical perspective?
Public
Italy
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
82
Content accuracy validation date:
24.06.2024
Content accuracy validation time:
08:50h
Content
If we consider some technical details, from a general point of view, we can say that in Italy, to be in compliance with the regulations, e-invoices must be formatted according to the “FatturaPA” standard, which is based on XML, ensuring uniformity and ease of processing across various platforms. The precision of this format facilitates the automated handling of invoices, thereby reducing errors and improving efficiency.
Each invoice transmitted through the SDI must include a unique identifier for the recipient. For business-to-government (B2G) invoices, this is the Codice Univoco D’ufficio, while business-to-business (B2B) invoices require the Codice Destinatario. These identifiers are crucial for the accurate routing and processing of invoices within the Italian fiscal system. Adding an extra layer of convenience, invoices may also feature a PEC address, akin to the digital equivalent of paper registered mail. This innovation allows recipients to directly receive invoices in a dedicated “invoice inbox,” streamlining the process further. In the absence of a PEC address, recipients are responsible for retrieving their invoices from the SDI, either manually or through automated systems.
While the SDI serves as the primary and mandatory channel for invoice transmission, companies retain the flexibility to exchange a copy of the invoice through mutually agreed methods, such as PDFs via email or traditional paper invoices via postal services. This dual approach ensures that businesses can adapt to the digital system while maintaining their established invoicing practices.
To round off the e-invoicing framework, Italian law mandates that all invoices be archived for a decade by both the sender and the recipient. This long-term archiving is a testament to Italy's commitment to maintaining a robust and transparent record-keeping system, which is essential for both regulatory compliance and historical reference.
Other news from Italy
New document was uploaded: S4F backoffice patch
Author: Kristina Dosen
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. Please make sure to install all available patches sequentially (without skipping). For each patch it is specified for which countries it is released for and with this information and with information from release notes user should prioritize the installation of the patch if S4F Backoffice is used in specified countries. Even though the patch may be prioritized for specified countries please make sure to install all patches sequentially, including the previous ones (if any) even if they are not related to used countries. This package contains instruction, release notes, changelog and software packages required for deployment of this software component. Read more
New education was created: Educational videos for Italy
Italy
Author: Kristina Dosen
This series of instructional videos provides an insight into the Italian fiscalization system. Legal and technical aspects of the Italian fiscalization system are presented, and divided into appropriate topics. Read more
New document was uploaded: Overview of fiscalization in European countries
Author: Kristina Dosen
This document contains an overview of the presence of fiscalization and its types in all European countries. Read more
New document was uploaded: S4F backoffice patch
Author: Kristina Dosen
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. Please make sure to install all available patches sequentially (without skipping). For each patch it is specified for which countries it is released for and with this information and with information from release notes user should prioritize the installation of the patch if S4F Backoffice is used in specified countries. Even though the patch may be prioritized for specified countries please make sure to install all patches sequentially, including the previous ones (if any) even if they are not related to used countries. This package contains instruction, release notes, changelog and software packages required for deployment of this software component. Please note that this patch contains changes for following country: France. Read more
New document was uploaded: S4F backoffice patch
Author: Kristina Dosen
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. Please make sure to install all available patches sequentially (without skipping). For each patch it is specified for which countries it is released for and with this information and with information from release notes user should prioritize the installation of the patch if S4F Backoffice is used in specified countries. Even though the patch may be prioritized for specified countries please make sure to install all patches sequentially, including the previous ones (if any) even if they are not related to used countries. This package contains instruction, release notes, changelog and software packages required for deployment of this software component. Please note that this patch contains changes for following country: Republic of Srpska. Read more
Plastic tax postponed in Italy?
Public
Italy
Author: Kristina Dosen
Italy
Author: Kristina Dosen
Lately, another postponement of the plastic tax in Italy came on the scene. According to a Law Decree change proposal currently under discussion at the Italian Senate, the Italian Plastic Tax would be again postponed (for the 7th time) from July 1, 2024, to July 1, 2026. The changes are contained in the government's stamped amendment to the Superbonus Law Decree. As a reminder, the Plastic Tax is... Read more