System status
LIVE DATA SYNC
First EU country with full B2B/B2G/B2C clearance via SdI (Sistema di Interscambio).
Europe · ISO IT · Last updated 2025-02-14
Status
Maturity
CTC model
Go-live
Peppol
E-reporting
B2G
Since 2014
B2B
Since 2019
B2C
Since 2019
Taxpayers in scope
Main authority
Next deadline
FatturaPA schema v1.9 mandatory
FatturaPA mandatory for central government
B2B/B2C clearance via SdI
Cross-border invoices via SdI
Forfettari (flat-rate) brought into scope
B2B status
Mandatory — Since 2019
B2G status
Mandatory — Since 2014
Fields required for a compliant electronic invoice under the currently applicable specification.
Format
FatturaPA
Specification
Schema 1.9 (versione 1.2.2 tracciato)
Syntax
Proprietary XML (FatturaElettronica)
Last verified
2026-08-01
| Field / Business term | ID | Requirement | Description |
|---|---|---|---|
| Document information | |||
| Codice Destinatario | 1.1.3 | mandatory | 7-character SdI recipient code (or 0000000 with PEC / for foreign buyers XXXXXXX). |
| TipoDocumento | 2.1.1.1 | mandatory | Document type code (TD01 invoice, TD04 credit note, TD17/18/19 self-billing...). |
| Data documento | 2.1.1.3 | mandatory | Invoice date. |
| Numero documento | 2.1.1.4 | mandatory | Sequential invoice number. |
| Divisa | 2.1.1.2 | mandatory | Invoice currency. |
| Seller | |||
| IdFiscaleIVA (seller) | 1.2.1.1 | mandatory | Seller country code + VAT number. |
| Anagrafica cedente (Denominazione / Nome-Cognome) | 1.2.1.4 | mandatory | Legal name or first/last name of the supplier. |
| RegimeFiscale | 1.2.1.8 | mandatory | Tax regime of the supplier (RF01–RF19). |
| Sede cedente (address) | 1.2.2 | mandatory | Supplier address: Indirizzo, CAP, Comune, Nazione. |
| Buyer | |||
| DatiAnagrafici cessionario | 1.4.1 | mandatory | Buyer VAT number or Codice Fiscale plus name; for B2C the Codice Fiscale is required. |
| Sede cessionario (address) | 1.4.2 | mandatory | Buyer address. |
| VAT / Tax | |||
| DatiRiepilogo | 2.2.2 | mandatory | VAT summary per rate: ImponibileImporto, Imposta, AliquotaIVA, EsigibilitaIVA. |
| Invoice lines | |||
| Descrizione (linea) | 2.2.1.2 | mandatory | Description of the supplied goods/services. |
| PrezzoTotale | 2.2.1.9 | mandatory | Line total excluding VAT. |
| AliquotaIVA (linea) | 2.2.1.12 | mandatory | VAT rate applied to the line. |
Accepted formats
XML standards
EN 16931 alignment
Pending curation
Peppol
Peppol BIS 3.0 supported
Country-specific CIUS
Pending curation
Validation rules
Pending curation
Mandatory fields
Pending curation
Buyer reference
Pending curation
Seller / buyer identifiers
Pending curation
VAT number requirements
Pending curation
Endpoint identifiers
Pending curation
Transmission channels
APIs / portal
Pending curation
Digital signatures
Pending curation
Archiving format
Pending curation
Retention
10 years; conservazione sostitutiva.
Required
Yes
Model
Clearance
Reports to
Agenzia delle Entrate via SdI.
Frequency
Per invoice (clearance before delivery).
Cross-border reporting
Cross-border invoices reported via SdI (TD17–TD19).
Authorities
Format publishers & specs
https://www.fatturapa.gov.it
English instructions and video tutorial detailing how electronic invoicing works in Italy.
A video guide explaining the electronic invoicing system and workflows in Italy.
Technical and operational guide explaining how to integrate the Unique Project Code (CUP - Codice Unico Progetto) in electronic invoices, which is mandatory for public contracts and public procurement tracking in Italy.
The main portal page providing official guidance on the Italian electronic invoicing mandate (Fatturazione Elettronica).
Guide on how taxpayers can delegate electronic invoicing services and portal access to tax intermediaries or intermediaries in Italy.
An official guide outlining the electronic invoicing rules and describing the free tools and services provided by the Italian Revenue Agency for preparing, transmitting, and storing e-invoices.