Is e-invoicing mandatory in Italy?
Yes, between persons resident or established in Italy. Under Art. 1(3) D.Lgs. 127/2015, supplies of goods and services between such persons, and the credit and debit notes on them, are invoiced only as electronic invoices through the SdI. The text cited here is the version in force from 12 August 2026 to 31 December 2026.
The duty applies to invoices issued from 1 January 2019, as the same article provides. The fattura elettronica is an invoice drawn up as a structured XML file in the Italian FatturaPA format. It is valid once it has travelled through the SdI, and a copy sent by email or on paper does not replace it.
The consequence of getting this wrong is set by the same article: an invoice issued outside the SdI counts as not issued, and the penalties of Art. 6 D.Lgs. 471/1997 apply. The sections on the buyer and on penalties below give the figures.
Who is inside the duty and who is outside it?
The Agenzia delle Entrate words the duty as covering all persons resident or established in Italy, holding a VAT number, who deal with persons resident or established in Italy. The table sets that line against six situations a founder abroad meets. A permanent establishment (stabile organizzazione) of a foreign company counts as "established" on the wording of Art. 1(3); that is the statute's wording, not a verdict on any given company.
Six situations and whether the SdI duty applies, with the rule behind each.
| Situation | Inside or outside the SdI | Rule | Source |
|---|---|---|---|
| Italian S.r.l. selling to an Italian business | Inside | Both parties resident or established in Italy | Art. 1(3) D.Lgs. 127/2015; Agenzia delle Entrate, who is exempt |
| Italian S.r.l. selling to a consumer | Inside; the issuer hands over a copy | The consumer can see the invoice in the Agenzia's online services and may waive the copy | Art. 1(3) D.Lgs. 127/2015 |
| Foreign company with no Italian establishment selling abroad | Outside | The duty concerns only operations between resident or established persons | Agenzia delle Entrate, cross-border FAQ |
| Foreign parent invoicing its Italian S.r.l. | Outside for the parent; the S.r.l. as buyer fulfils the VAT obligations | Reverse charge | Art. 17(2) D.P.R. 633/1972 |
| Flat-rate taxpayer (forfettario) | Inside | The last of them came in on 1 January 2024 | Art. 1 D.Lgs. 127/2015 |
| Public body as buyer | Inside, by a signed XML addressed by the office's code | A separate channel | Agenzia delle Entrate, English page on electronic invoicing |
Source: Agenzia delle Entrate, page on who is exempt from electronic invoicing; Art. 1 D.Lgs. 127/2015; Art. 17(2) D.P.R. 633/1972, text in force to 31 December 2026.
Two groups are exempt by law: persons already dispensed from issuing invoices, such as small farmers under Art. 36-bis, and health operators issuing invoices to final consumers for health services, which are barred from the SdI, according to the same Agenzia page.
Does a foreign company selling to Italian customers have to use the SdI?
The Agenzia delle Entrate answers in its cross-border FAQ that the e-invoicing duty concerns only operations between resident or established persons. A sale by a foreign company with no Italian establishment is therefore outside the duty.
A foreign company may still choose to send an invoice to a foreign customer through the SdI. It enters the code XXXXXXX as the recipient code, and that invoice then replaces the cross-border data file for that operation. The Agenzia adds that foreign currency may appear in the XML, but the taxable amount, the rate and the VAT must be stated in euro.
For a company that holds only an Italian VAT number, this page gives no answer of its own. It states that the statute covers operations between resident or established persons and goes no further, because that case belongs in a conversation with an adviser, not on a general guide.
What does an Italian S.r.l. owned from abroad set up on day one?
The sequence below names who acts at each step. Where a source gives no statutory term, the step says so and states no duration.
Company PEC
The founder, or the firm on the founder's behalf, opens a certified email address (PEC) with a commercial provider. Every company must indicate its digital domicile under Art. 16(6) D.L. 185/2008. There is no statutory term.
Formation and the partita IVA
The notary and the chamber of commerce handle the Comunicazione Unica; the formation pages carry the terms. From its first operation the S.r.l. is a resident VAT person inside the duty. Before that point a foreign company invoices Italian buyers outside the SdI.
Register the receiving address
The legal representative registers it in Fatture e Corrispettivi, the Agenzia's portal, with SPID, CIE, CNS or Fisconline/Entratel credentials, or an intermediary acts for the company. The registered address then prevails over what a supplier writes. There is no statutory term, and credentials for a director abroad are an open point.
Pick the sending channel
The company chooses between the free web tool, desktop software or app, a PEC, or an accredited SFTP or web-service channel that needs a service agreement. The conditions are listed below; none is recommended here.
Give suppliers the routing data
The company hands out its 7-character recipient code, or
0000000with its PEC, or the QR code that the portal produces.Issue sales invoices and handle receipts
The company or its intermediary sends each invoice and reads the receipt that returns. The liability stays with the company, and bookkeeping for an Italian S.r.l. records each invoice.
Receive purchase invoices and file the data on foreign ones
The SdI delivers to the registered address. Invoices from foreign suppliers follow the reverse-charge route described below.
How does one invoice travel through the SdI?
The sender, the company or its intermediary, submits the XML file. The SdI checks the minimum particulars of Art. 21, that both VAT numbers or tax codes exist in the tax register, that the recipient code is filled in, and that taxable amount, rate and VAT agree. Duplicates are refused. The Agenzia delle Entrate page on what the SdI does gives processing as a few minutes up to a maximum of 5 days, and one receipt always comes back: delivery, rejection or non-delivery.
A rejected invoice counts as not issued. The Agenzia's Circolare 13/E of 2 July 2018 has it re-sent within 5 days of the rejection notice, preferably with the original date and number. No digital signature is needed between private parties, and a file over 5 MB is refused.
- Company or intermediary sends the XML fileThe senderIssue within 12 days of the operation (Art. 21(4))
- SdI checks the fileParticulars, both VAT numbers or tax codes, recipient code, amountsA few minutes up to 5 days
- Delivery to the buyerThe buyer's registered address
- One receipt returnsDelivery, rejection or non-deliveryRe-send within 5 days of a rejection notice
What must an Italian invoice contain?
Art. 21(2) D.P.R. 633/1972 lists the content, in the text in force to 31 December 2026. This page names no successor article.
- The date of issue.
- A sequential number that identifies the invoice uniquely.
- The seller's name and address, with the VAT number.
- The buyer's name and address.
- The buyer's identifier: the Italian VAT number, or the VAT identification number of its member state.
- For an Italian consumer, the codice fiscale.
- For a non-resident party, the fiscal representative or the permanent establishment.
- The goods or services supplied.
- The consideration, the VAT rate, the tax and the taxable amount.
- The taxable amount and the VAT stated in euro, rounded to the cent.
Which terms apply: 12 days, the 15th, 5 days and 90 days?
Four dates and periods govern the daily work. Under Art. 21(4) D.P.R. 633/1972 an invoice is issued within 12 days of the operation, and under Art. 21(1) it counts as issued on delivery, dispatch, transmission or being made available to the buyer. The table gathers the terms in one place.
The terms in Italian e-invoicing, what each covers and where it comes from.
| Term | Length | Applies to | Source |
|---|---|---|---|
| Issue | Within 12 days of the operation | Every invoice | Art. 21(4) D.P.R. 633/1972 |
| Deferred monthly invoice | By the 15th of the following month | Deliveries backed by transport documents; services rendered to or received from a non-EU taxable person | Art. 21(4)(a) and (d) D.P.R. 633/1972 |
| SdI processing | A few minutes to a maximum of 5 days | Every file sent | Agenzia delle Entrate, what the SdI does |
| Re-send | Within 5 days of the rejection notice | A rejected invoice | Circolare 13/E of 2 July 2018 |
| Report a missing invoice | Within 90 days | A buyer that received none | Art. 6 D.Lgs. 471/1997 |
Source: Art. 21 D.P.R. 633/1972, text in force to 31 December 2026; Agenzia delle Entrate; Art. 6 D.Lgs. 471/1997.
The cross-border data terms are a separate duty with its own guide: Esterometro and Cross-Border Invoices.
Is your Italian company formed, or about to be, with the SdI access still open?
Tell us where the company stands and we will set out who needs access to what. Ask about the tax advisory scope
Which channels lead into the SdI, and what is the recipient code?
The recipient code (codice destinatario) has 7 alphanumeric characters and is assigned to an accredited channel. A buyer without its own channel gives 0000000 together with its PEC in the PEC field, or 0000000 alone when the channel is unknown. A buyer not established in Italy gets XXXXXXX, and error 00313 appears if the buyer's country is IT. The registered receiving address prevails over what a supplier writes, and the portal produces a QR code with the VAT number and that address.
Free tools of the Agenzia
The web procedure, the desktop software and the FatturAE app, all inside Fatture e Corrispettivi. The Agenzia's own tools carry no state charge, and they need Italian credentials.
A PEC to the SdI
The first message goes to the SdI's certified-mail address; the SdI then assigns the address to use for later files. The company needs its own PEC.
SFTP or web service
An accredited channel under a service agreement with the Agenzia. It is a technical set-up, and the agreement is a condition of use.
A third party's channel
The SdI accepts files that arrive from a PEC or a channel the taxpayer does not run itself, such as an intermediary's.
A last line on public bodies: invoicing one needs a digitally signed XML, in FatturaPA or an EN 16931 format, addressed by the office's code. The Agenzia's English page covers only this channel, and it is not a statement about invoices between private parties.
Can an accountant or a provider send the invoices for the company?
The statute allows it. Under Art. 1(3) D.Lgs. 127/2015 a third party may transmit invoices by agreement, and the seller stays liable for the supply and its invoice. An intermediary can also act for the company on the registered address, and the SdI accepts files from a PEC or channel the taxpayer does not run itself.
This is a description of what the law permits. The firm does not offer invoice transmission as a service here, and the page does not say which route suits a given reader. What the delegation to an intermediary needs, and how a director abroad obtains the Agenzia's credentials, we have not confirmed from the Agenzia's own pages, so we give no duration and make no promise.
How does the foreign parent invoice its Italian S.r.l.?
The most common first invoice of a foreign-owned S.r.l. is the parent's service charge. A foreign supplier with no Italian establishment invoices outside the SdI. The Italian buyer then fulfils the VAT obligations itself, under the reverse charge of Art. 17(2) D.P.R. 633/1972, in the text in force to 31 December 2026.
The data of cross-border operations from 1 July 2022 travel through the SdI. Incoming operations are reported by the 15th of the following month under Art. 1(3-bis) D.Lgs. 127/2015.
That is one line here, because the detail has its own page: Esterometro and Cross-Border Invoices.
What happens on the buyer's side when an invoice is missing?
An Italian business buyer that receives no invoice, or an irregular one, owes 70% of the VAT with a minimum of EUR 250, unless it reports the fact to the Agenzia delle Entrate within 90 days through the SdI. The report uses document type TD29, and it is a report only: no VAT deduction follows from it. The rule sits in Art. 6 D.Lgs. 471/1997.
For a founder abroad the practical point is that the Italian S.r.l. is the buyer of its own parent's and suppliers' invoices. The 90 days run for the company, and the company carries the exposure. The same company meets other obligations at the same time, such as the employment rules a foreign-owned company meets in Italy.
What does the state charge, and what does a mistake cost?
The SdI and the Agenzia's own tools carry no state charge. The state charges that attach to an invoice are the stamp duty and, on a mistake, the penalty. The figures below come from Art. 6 D.Lgs. 471/1997 and the Agenzia's guide to stamp duty on e-invoices of June 2026.
The state charge on an e-invoice and the penalties for a mistake.
| Item | Amount or rule | Source |
|---|---|---|
| SdI and the Agenzia's tools | No charge | Agenzia delle Entrate, how to send an invoice |
| Stamp duty | EUR 2 per invoice above EUR 77.47 that carries an out-of-scope, non-taxable or exempt code (N2.1, N2.2, N3.5, N3.6, N4); marked "Bollo virtuale"; computed by the Agenzia quarterly and paid by F24 by 31 May, 30 September, 30 November and the end of February | Agenzia delle Entrate, stamp duty guide, June 2026 |
| Company PEC registration | Free of stamp duty and fees | Art. 16(6) D.L. 185/2008 |
| Seller's penalty | 70% of the VAT on the amount not correctly documented; EUR 250 to EUR 2,000 where the breach did not affect the VAT settlement; a floor of EUR 300 on the percentage penalty; one penalty per operation | Art. 6 D.Lgs. 471/1997, for breaches from 1 September 2024 |
| Buyer's exposure | 70% of the VAT, minimum EUR 250, unless reported within 90 days | Art. 6 D.Lgs. 471/1997 |
Source: Agenzia delle Entrate; Art. 16(6) D.L. 185/2008; Art. 6 D.Lgs. 471/1997.
An invoice outside the SdI counts as not issued, so the penalty above attaches to the missing invoice, not to a late one. The firm's own fees are not stated on this page.
How long will the Italian rules last, and what is the EU basis?
The Italian mandate rests on a derogation from Arts. 218 and 232 of the VAT Directive, first granted by Decision 2018/593 and extended by Council Implementing Decision (EU) 2024/3150 to 31 December 2027. Any extension request is due by 31 March 2027.
The duty applies to invoices issued from this date.
Seller penalty of 70% of the VAT for breaches from this date.
Any extension request is due.
The EU derogation ends.
Council Directive (EU) 2025/516, Art. 1(2) and (3), lets member states require established taxable persons to e-invoice domestic supplies without the recipient's acceptance. The Italian texts cited here are in force to 31 December 2026, and the VAT act is replaced on 1 January 2027. This page names no successor article, figure or later EU date, and a refresh is made at review.
From our practice
After a formation we settle two things first: who will hold the access to the SdI, and where the invoices from the parent are recorded. We answer from the statute and the Agenzia's pages, and we route the questions that need an adviser's judgement to a conversation. Prepared by Federica Conti · Reviewed by Lorenzo Gatti · Updated 9 October 2026.
Sources
Every figure above comes from the texts below. The Italian statutes are cited as in force to 31 December 2026.
- Normattiva: Art. 1 D.Lgs. 127/2015, the duty, the intermediary and the cross-border data
- Normattiva: Art. 21 D.P.R. 633/1972, content and terms of the invoice
- Normattiva: Art. 17 D.P.R. 633/1972, reverse charge
- Normattiva: Art. 16 D.L. 185/2008, company PEC
- Normattiva: Art. 6 D.Lgs. 471/1997, penalties
- Agenzia delle Entrate: who is exempt from electronic invoicing
- Agenzia delle Entrate: invoices to and from foreign persons, FAQ
- Agenzia delle Entrate: how an invoice is received through the SdI
- Agenzia delle Entrate: what the SdI does
- EUR-Lex: Council Implementing Decision (EU) 2024/3150
- EUR-Lex: Council Directive (EU) 2025/516
Related reading
Two neighbouring guides for a founder setting up in Italy: The Italian Patent Box on the tax relief for intellectual property, and Codice Fiscale for Foreigners on the tax code every party to an Italian invoice needs.