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Understanding Fattura semplificata (FSM10)

Fattura semplificata uses FSM10 for Italy's simplified e-invoice through the Sistema di Interscambio. Compare it with FPR12 and see Klarbon's plans.

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A fattura semplificata is an Italian simplified e-invoice. Whether you may issue one depends on your tax regime and the transaction; use the current Agenzia delle Entrate guidance rather than treating the XML schema as permission to issue it.

Its transmission format is FSM10, a shorter XML schema in the FatturaPA family with the root element FatturaElettronicaSemplificata. Like an ordinary invoice, it travels through the Agenzia delle Entrate's Sistema di Interscambio (SdI). Klarbon plans to open simplified invoices; this is not available yet.

What is in a simplified invoice?

Part Holds
DatiTrasmissione the transmitter, a sequence number, FSM10, and the recipient code or PEC address
CedentePrestatore the seller
CessionarioCommittente the buyer
DatiGenerali document type, currency, date, number, and any invoice being corrected
DatiBeniServizi a description, the amount and VAT for each item
Allegati optional attachments
Property Value
Schema FSM10, version 1.0.2
Document types TD07 invoice, TD08 credit note, TD09 debit note
Legal basis DPR 633/72, article 21-bis

The schema lists the elements, document types and the FSM10 code (FatturaPA). The Agenzia delle Entrate publishes the technical specifications for SdI checks (Agenzia delle Entrate).

FSM10, FPR12 and FPA12

FSM10 FPR12 FPA12
Invoice simplified ordinary ordinary
Buyer private party private party public administration
Schema FatturaElettronicaSemplificata FatturaElettronica FatturaElettronica

See FatturaPA for the ordinary formats.

What does Klarbon do with FSM10?

Opening simplified invoices is planned, not available yet. Klarbon opens ordinary FPR12 FatturaPA invoices in beta; see the invoice viewer.

Frequently asked questions

What does FSM10 mean?

FSM10 is the FormatoTrasmissione value of a simplified invoice to a private party in the Italian e-invoice system. An ordinary invoice to a private party uses FPR12, and one to a public administration FPA12.

Which document types does a simplified invoice use?

TD07 for a simplified invoice, TD08 for a simplified credit note and TD09 for a simplified debit note.

Is a simplified invoice a different file format from FatturaPA?

It is a separate, shorter XML schema in the same family, with the root FatturaElettronicaSemplificata, and it travels through the same Sistema di Interscambio.

Sources

Updated 5 November 2026

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