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:
406
Content accuracy validation date:
24.06.2024
Content accuracy validation time:
08:50h
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
E-invoices for healthcare services: ban extended to March 31, 2025 in Italy
Public
Italy
Author: Nikolina Basić
Italy
Author: Nikolina Basić
Italy has extended the ban on electronic invoicing for healthcare services to end consumers until March 31, 2025, ensuring patient data does not transit through the SDI system due to GDPR concerns. Healthcare professionals must issue paper invoices or non-SDI electronic formats while maintaining e-invoice obligations for non-natural person clients. This measure, included in the Miller Proroghe Dec... Read more
Fiscalization in Italy: Is software that replaces telematic recorders approved?
Italy
Author: Nikolina Basić
Italy has introduced software as an alternative to telematic registers (RT devices) for electronically transmitting sales data, with EU approval supporting its use. Let's delve deeper into this topic! Read more
VAT treatment of holiday gifts in Italy
Italy
Author: Nikolina Basić
In Italy, the VAT treatment of holiday gifts depends on their relation to a business’s core activities and the value of the goods. Free gifts related to core activities are generally subject to VAT if the input tax is deductible, while non-core activity gifts may be exempt under specific conditions. 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. Read more
Software for the electronic transmission of the sales data in Italy
Italy
Author: Nikolina Basić
Italy's new fiscalization system uses two key software components: the Point of Issuance (PEM) and the Processing Point (PEL). What are the Issue Point components of the software (PEM, Punto di Emissione) activities? Read more
New document was uploaded: Draft of the technical requirements for new software for electronic transmission and storage of the data in Italy (IT)
Italy
Author: Kristina Dosen
This regulation introduces the technical requirements in relation to the latest novelty in Italy: the introduction of the software that can be used for the electronic transmissions and storage of data in Italy, in terms of fiscalization. Read more
New document was uploaded: Draft of the technical requirements for new software for electronic transmission and storage of the data in Italy (EN)
Italy
Author: Kristina Dosen
This regulation introduces the technical requirements in relation to the latest novelty in Italy: the introduction of the software that can be used for the electronic transmissions and storage of data in Italy, in terms of fiscalization. Read more