E-invoicing compliance and regulatory updates - Italy

Electronic Invoicing Italy

Italy is a pioneer in European e-invoicing.

In 2014 Italy adopted Business-to-Government (B2G) e-invoicing. Due to the positive results, the government expanded the model (known as Esterometro) to Business-to-Business (B2B) and Business-to-Consumer (B2C). Electronic invoicing has been mandatory for all domestic Italian invoices since January 2019.

At the end of April 2022, a Law decree has extended the obligation of e-invoicing also to the so-called minor taxpayers in a gradual rollout from July 2022

Electronic invoicing has to be handled by a certified platform connected to the Tax Authority platform Sistema di Interscambio (SDI). The electronic invoicing format in Italy is the Fattura-PA.

For cross-border transactions, a new mandate has been introduced from 01 July 2022. The mandate will require the reporting of electronic invoice data through the SDI. It will also require the use of the Fattura-PA format instead of the Esterometro.

Replacing Esterometro with the Fattura-PA system will make the SDI the central system for invoicing and reporting in Italy for both domestic and cross-border transactions.

The Italian Ministry of Economy and Finance is observing and consulting the evolution of the VAT in the Digital Age proposals.


Want to learn more about e-Invoicing compliance?

Download our Global e-invoicing and Tax Compliance fact sheet here for more information.

Electronic Invoicing Italy

Italy is a pioneer in European e-invoicing.

In 2014 Italy adopted Business-to-Government (B2G) e-invoicing. Due to the positive results, the government expanded the model (known as Esterometro) to Business-to-Business (B2B) and Business-to-Consumer (B2C). Electronic invoicing has been mandatory for all domestic Italian invoices since January 2019.

At the end of April 2022, a Law decree has extended the obligation of e-invoicing also to the so-called minor taxpayers in a gradual rollout from July 2022

Electronic invoicing has to be handled by a certified platform connected to the Tax Authority platform Sistema di Interscambio (SDI). The electronic invoicing format in Italy is the Fattura-PA.

For cross-border transactions, a new mandate has been introduced from 01 July 2022. The mandate will require the reporting of electronic invoice data through the SDI. It will also require the use of the Fattura-PA format instead of the Esterometro.

Replacing Esterometro with the Fattura-PA system will make the SDI the central system for invoicing and reporting in Italy for both domestic and cross-border transactions.

The Italian Ministry of Economy and Finance is observing and consulting the evolution of the VAT in the Digital Age proposals.


Want to learn more about e-Invoicing compliance?

Download our Global e-invoicing and Tax Compliance fact sheet here for more information.

Archiving

Digital invoice archiving is allowed in Italy, however, there is a strict regulation regarding e-invoicing archiving. The default retention period is 10 years.

The readability, integrity and authenticity must be guaranteed for the stored files. To support the requirement of storing locally, Basware provides compliant invoice archiving in Italy through our certified partner SATA Applicazione Tecnologie Avanzate SRL.


Want to know more about Basware’s archiving services?

Download our Basware Vault fact sheet here to learn more about our flexible and scalable solution.

Basware Services

Basware services support receiving and sending electronic invoices (Fattura-PA) in Italy. The sending and receiving is handled by our certified local partner SATA Applicazione Tecnologie Avanzate SRL.

All e-invoices in Italy must be cleared by the SDI (Sistema di Interscambio). The invoice clearing will be handled by SATA Applicazione Tecnologie Avanzate SRL. Once cleared a unique identifier will be generated by the SDI and delivered by SATA Applicazione Tecnologie Avanzate SRL to your systems


Want to find out how we can help in your specific case?

Speak to a member of our team to learn more.

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Interoperability

Basware currently has no connections to any interoperability partners in Italy.

However, we do have local partners supporting the Basware Network with access to governmental portals.

Our advice

Many southern European countries have adopted an invoice clearance model.

For buyers with a significant volume, we advise automating the invoicing process by connecting to the governmental platform through the Basware Network and our local partner.


Want to understand how we can help in your case?

Get in touch with our experts.

Contact us

Electronic Invoicing Italy

Italy is a pioneer in European e-invoicing.

In 2014 Italy adopted Business-to-Government (B2G) e-invoicing. Due to the positive results, the government expanded the model (known as Esterometro) to Business-to-Business (B2B) and Business-to-Consumer (B2C). Electronic invoicing has been mandatory for all domestic Italian invoices since January 2019.

At the end of April 2022, a Law decree has extended the obligation of e-invoicing also to the so-called minor taxpayers in a gradual rollout from July 2022

Electronic invoicing has to be handled by a certified platform connected to the Tax Authority platform Sistema di Interscambio (SDI). The electronic invoicing format in Italy is the Fattura-PA.

For cross-border transactions, a new mandate has been introduced from 01 July 2022. The mandate will require the reporting of electronic invoice data through the SDI. It will also require the use of the Fattura-PA format instead of the Esterometro.

Replacing Esterometro with the Fattura-PA system will make the SDI the central system for invoicing and reporting in Italy for both domestic and cross-border transactions.

The Italian Ministry of Economy and Finance is observing and consulting the evolution of the VAT in the Digital Age proposals.


Want to learn more about e-Invoicing compliance?

Download our Global e-invoicing and Tax Compliance fact sheet here for more information.