Fiscal subject related
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to maintaining a robust and transparent record-keeping system, which is essential for both regulatory compliance and historical reference.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: Layouts of the commercial documents and examples

The document provides standard and compact layouts for commercial documents such as receipts, returns, and cancellations, in compliance with Italian fiscal requirements. It illustrates the structure of sales or service documents, including mandatory fields like VAT rates, totals, lottery codes, document hashes, and two-dimensional codes for traceability. Specific rules apply for payments entirely in cash, including mandatory rounding adjustments displayed as “Discount to pay” or “Arro. DL N.50/2017.” Read more
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Already subscriber? LoginItaly revokes paper receipts in the near future.

Italy will phase out paper receipts starting in 2027, replacing them with digital receipts sent via email or SMS, with large retailers transitioning first, followed by smaller businesses in stages through 2029. Paper copies will still be available upon customer request, while upgraded POS systems will transmit transaction data directly to tax authorities. In a step toward modernization and environ... Read more
New webinar was uploaded: Recorded webinar: EV Chargin in Europe - Green Growth Meets Fiscal Reality
On June 19th, 2025, Fiscal Solutions organized a free webinar on the topic of "EV Charging in Europe—Green Growth Meets Fiscal Reality." The webinar was held by Fiscal Solutions Sales Manager Gordana Lakić. Let’s find out more on this! Read more
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Already subscriber? LoginNew Fiscal Rules for EV Charging Stations in Italy

In 2025, Italy introduced mandatory electronic reporting for public EV charging station operators, requiring them to record and transmit daily transaction data—similar to vending machines—under new tax rules from the Agenzia delle Entrate. Certified software solutions may replace traditional cash registers if they ensure secure, immutable data capture, integration with payment systems, and automatic transmission to the tax authority. Read more
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Already subscriber? LoginNew document was uploaded: S4F backoffice patch
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). This package contains instruction, release notes, changelog and software packages required for deployment of this software component. Read more
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Already subscriber? LoginNew webinar was uploaded: Recorded webinar: Fiscalization and online sales in European countries
On May 15th, 2025, Fiscal Solutions organized a free webinar on the topic of "Fiscalization and online sales in European countries". The webinar was held by Fiscal Solutions Legal Consultant Nikolina Basić. Let’s delve deeper into this topic! Read more
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Already subscriber? LoginItaly’s New VAT Guarantee Requirement for Non-EU Businesses

Effective April 15, 2025, Italy requires non-EU and non-EEA businesses registered for VAT or listed in the VIES database to provide a €50,000 financial guarantee to enhance VAT compliance and prevent fraud. Those already listed must comply by June 13, 2025, or risk losing their VIES registration and the ability to trade across EU borders. As of 15 April 2025, Italy now requires non-EU and... Read more