E-invoicing in Italy: formats and obligations

Italy has required electronic invoices for domestic sales between businesses and to consumers since 1 January 2019. Businesses resident or established in Italy issue them in the national FatturaPA XML format and send them through the Sistema di Interscambio (SdI) of the Agenzia delle Entrate, which checks each file and delivers it. Invoices to public bodies have been electronic since 2014 and 2015.

This page summarises the European Commission's country sheet and Italian official sources, checked on 5 November 2026. It is not tax advice; a commercialista can tell you how the rules apply to you.

What applies to whom?

Obligation	Who	From	Channel	Status	Source
Issue e-invoices to public bodies	All suppliers to central government	June 2014	SdI, FatturaPA (FPA12)	in force	European Commission
Issue e-invoices to public bodies	All suppliers to other public bodies, including regional and local ones	31 March 2015	SdI, FatturaPA (FPA12)	in force	European Commission
Issue e-invoices to businesses and consumers	VAT taxable persons resident or established in Italy, for domestic sales	1 January 2019	SdI, FatturaPA (FPR12)	in force	MEF
Same obligation, without the turnover exclusion for flat-rate taxpayers	Taxpayers in the regime forfettario, whatever their turnover	1 January 2024	SdI	in force	European Commission
Send cross-border invoice data	VAT taxable persons for sales to and purchases from non-Italian parties	2022	each invoice through the SdI	in force	European Commission

The obligation applies to taxable persons resident in Italy or with a fixed establishment there; non-resident businesses without an Italian establishment are outside it, even when the place of supply is Italy (European Commission). The MEF page of 2019 lists the regimes that were exempt at the time; the later changes above narrowed them. According to the Commission's sheet, an EU implementing decision of December 2024 allows Italy to keep the SdI requirement until 31 December 2027.

How does an invoice reach the customer?

Through the SdI. The supplier, or a service provider, sends the XML file by certified email (PEC), SFTP, a web service or the Agenzia delle Entrate's free tools. An invoice that does not go through the SdI is considered not issued (Agenzia delle Entrate, in Italian).

The SdI checks, among other things, that the legally required data is present, that the VAT and tax numbers of both parties exist, that the recipient's codice destinatario is filled in, and that the taxable amount, rate and VAT agree. It also rejects duplicates. Invoices to businesses and consumers need not be digitally signed, but if a file is signed, the SdI checks the certificate. When the checks pass, the SdI delivers the file to the codice destinatario or PEC address and sends the supplier a delivery receipt; if delivery fails, the invoice is placed in the customer's area of the Fatture e Corrispettivi portal.

The Agenzia offers free tools to prepare and send invoices: a web procedure in the Fatture e Corrispettivi portal, desktop software and the FatturAE app for sole traders (MEF, in Italian).

What if the SdI rejects an invoice?

A rejected invoice (scarto) has never been issued. The SdI sends a rejection receipt with an error code and a short reason to the sender. Correct the error and send the invoice again; the Agenzia advises keeping the same date and number, with a new file name unless you use its web procedure (Agenzia delle Entrate, in Italian).

Which formats are used?

Format	Used for	Notes
FatturaPA FPA12	invoices to public bodies	national XML, aligned with EN 16931
FatturaPA FPR12	invoices between private parties and to consumers	same schema, private-sector transmission format
Signed file (.xml.p7m)	a FatturaPA file wrapped in a CAdES digital signature	not required for invoices to businesses and consumers; the SdI checks a signature when one is present
European standard (UBL or CII)	public procurement	the SdI accepts it and converts it to FatturaPA for the public body

Public bodies must accept invoices in the European standard, and the SdI translates them into FatturaPA, so a foreign supplier can send an EN 16931 invoice to an Italian public body (European Commission).

I received an Italian invoice abroad. Do I need the SdI?

No, not to read it. The SdI obligation applies to Italian taxable persons; since 2022 they also report each invoice with a foreign customer by sending it through the SdI (European Commission). What you receive is the copy your supplier sends you, which may be a PDF, a FatturaPA XML file or a signed .xml.p7m file. To read an XML or .p7m file, open it in a viewer that understands FatturaPA.

What can Klarbon do with Italian invoices?

You want to	Tool	Limit
Read a supported FatturaPA FPR12 file or signed .xml.p7m	open an e-invoice, free	in beta; only the first invoice in a file that holds several is shown; supported RSA or ECDSA signatures over the content are checked, but certificate trust is not established
Read a UBL or CII invoice from an Italian supplier	open an e-invoice, free
Check a UBL or CII file against EN 16931	check an e-invoice	Klarbon does not run the SdI's FatturaPA checks

Klarbon does not send invoices to the SdI, assign a codice destinatario or keep invoices in legal storage (conservazione). To issue an Italian invoice, use the Agenzia delle Entrate's free tools or your invoicing software.

E-invoicing deadlines by country

Last checked 5 November 2026.
Country	Scope	Obligation	From	Who	Source
Italy	B2B	Send	1 Jan 2019 In law	Resident or established businesses issuing domestic invoices within the SdI regime.	Official source
Italy	B2C	Send	1 Jan 2019 In law	In-scope invoice issuers under the SdI private-transaction regime.	Official source
Italy	B2G	Receive	18 Apr 2020 In law	Contracting authorities and entities covered by Directive 2014/55/EU for in-scope public procurement invoices conforming to EN 16931.	Official source

Frequently asked questions

Is e-invoicing mandatory in Italy?

Yes. Since 1 January 2019, businesses resident or established in Italy must issue electronic invoices for domestic sales to other businesses and to consumers, sent through the Sistema di Interscambio (SdI). Invoices to public bodies have been electronic since 2014 and 2015.

Which format do Italian e-invoices use?

FatturaPA, a national XML format defined by the Agenzia delle Entrate. Invoices to public bodies use the FPA12 variant and invoices between private parties FPR12. A digitally signed file has the extension .xml.p7m.

Do small businesses in the flat-rate regime have to e-invoice?

Yes, since 1 January 2024. The Commission's country sheet records that the turnover-based exclusion for flat-rate taxpayers was reduced in July 2022 and removed from January 2024 by decree-law 215/2023.

Can I send an Italian e-invoice by email?

Not directly to the customer. The invoice must go through the SdI, which you can reach by certified email (PEC) among other channels. The Agenzia delle Entrate states that an invoice not sent through the SdI is considered not issued.

Can Klarbon open a FatturaPA or .p7m file?

Yes, in beta. Klarbon opens supported FatturaPA FPR12 files and signed .xml.p7m files. Only the first invoice in a file is shown. It checks supported RSA or ECDSA signatures over the content, but does not establish certificate trust or send anything to the SdI. FPA12 is not supported yet.

E-invoicing in Italy