Electronic Invoicing in Italy
Is e-invoicing mandatory in Italy ?
Yes, electronic invoicing has been mandatory for all domestic Italian invoices since January 2019. In April 2022, a law decree extended this obligation to so-called "minor taxpayers" through a gradual rollout beginning in July 2022.
Who is affected?
The mandate applies to all VAT-registered businesses—both resident and non-resident—operating in Italy. All are required to comply with the e-invoicing regulations.
Compliance requirements
Electronic invoices must be generated and submitted via a certified platform connected to the Italian central invoicing and reporting system, Sistema di Interscambio (SDI).
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Download our Global e-invoicing and Tax Compliance fact sheet here for more information.
Key Deadlines
- No upcoming deadlines
Standards & Platforms
All invoices must be cleared through Italy’s governmental platform, Sistema di Interscambio (SDI). Access to the platform is available via certified service providers. In addition to domestic invoices, both suppliers and buyers are required to report cross-border (non-domestic) invoices.
What formats are required in Italy?
The mandatory format for electronic invoicing in Italy is FatturaPA.
Archiving in Italy
What are the archiving requirements in Italy?
Digital invoice archiving is permitted under strict regulations. The standard retention period is 10 years. Archived invoices must maintain readability, integrity, and authenticity throughout the storage period.
Legal invoice
- For suppliers: A legal invoice includes the cleared invoice data plus clearance confirmation.
- For buyers: A legal invoice includes the cleared invoice data (including attachments) received from SDI, along with the clearance confirmation.
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Key Actions
- Ensure compliance – Be able to issue and receive e-invoices in the FatturaPA format via SDI.
- Archive invoices – Retain e-invoices for at least 10 years in compliance with Italian VAT regulations.
Italian e-invoicing and archiving requirements at a glance:
| Requirement | Status | Timeline |
| B2G | Mandatory | Since 2014 |
| B2B | Mandatory | Since January 2019 |
Archiving requirement: Both suppliers and buyers are required to archive legal invoices and retain the data for at least 10 years from the issuance date.
