E-invoicing in Italy (fattura elettronica, FatturaPA and the SdI)

Who in Italy must issue e-invoices through the Sistema di Interscambio (SdI) and from when, the FatturaPA XML file, routing (codice destinatario or PEC), deadlines, stamp duty (imposta di bollo), cross-border data (the old esterometro), storage and penalties. For Italian VAT-registered businesses, forfettari included. Figures are for tax year 2026. Sources: the Agenzia's technical specifications 1.9.1 (31 March 2026, usable from 15 May 2026), its e-invoice guide (December 2025) and compilation guide 1.10 (April 2025); stamp duty from its guide updated June 2026; statutes on Normattiva as in force on 30 June 2026.

Section 1: Quick Reference

Quick Reference

Field	Value
Country	Italy (Repubblica Italiana)
E-invoicing system	Sistema di Interscambio (SdI), run by the Agenzia delle Entrate (art. 1(2) D.Lgs. 127/2015)
Invoice format	FatturaPA XML (ordinary schema 1.2.3, simplified 1.0.2)
Key legislation	D.Lgs. 127/2015 art. 1; D.P.R. 633/1972 art. 21; D.L. 36/2022 art. 18; D.Lgs. 471/1997 arts. 6 and 11; Provvedimento 433608/2022 (private parties); D.M. 55/2013 (public administrations)
Portal	"Fatture e Corrispettivi", in the Agenzia's reserved area
Current spec version	1.9.1, usable from 15 May 2026 (version 1.9 was usable from 1 April 2025)
B2G mandatory since	31 March 2015 for all public administrations
B2B/B2C mandatory since	1 January 2019
Current status	In force for VAT persons resident or established in Italy, forfettari included (exceptions in Section 2)

Section 2: Mandate Scope

Who Must Comply

Who Must Comply

Scope	Requirement	Note
Source	all figures below	https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legge:2022-04-30;36~art18!vig=2026-06-30
B2G	Mandatory, under D.M. 55/2013, format FPA12
B2B	Mandatory between parties resident or established in Italy since 1 January 2019 (art. 1(3) D.Lgs. 127/2015)
B2C	Mandatory since 2019; consumer views it in the Agenzia's services, and the seller's copy may be refused
Forfettari, minimi and associations under L. 398/1991	From 1 July 2022 if 2021 revenue or fees, annualised, were above EUR 25,000; from 1 January 2024 for the rest	"superiori a euro 25.000"
Non-resident businesses	Not obliged when only identified for VAT in Italy (direct identification or fiscal representative); the duty covers parties resident or established in Italy. An Italian buyer from such a supplier still sends TD17 or TD19	Spec 1.9.1, citing risoluzione 89/E of 25 August 2010
Cross-border	E-invoicing optional; data go to the SdI (Section 5)

Exemptions

• Health services: operators who send data to the Sistema tessera sanitaria may not e-invoice through the SdI for those invoices, and the ban extends to other operators for health services to natural persons. The text in force on 30 June 2026 has no end year (the year limit, last set at 2025, was removed in June 2025) (art. 10-bis D.L. 119/2018).
• People exempt from invoicing altogether, such as "piccoli produttori agricoli" (art. 34(6) D.P.R. 633/1972), and those excused under art. 36-bis D.P.R. 633/1972 for exempt operations (Agenzia e-invoice guide).
• Invoices to or from foreign parties: e-invoicing optional, data reported instead (Section 5). San Marino has its own rules (TD28).

Timeline Summary

Timeline Summary

Date	Milestone
31 March 2015	B2G mandate for all public administrations
1 January 2019	B2B and B2C mandate, forfettari still exempt
1 July 2022	Esterometro moves into the SdI; larger forfettari and minimi brought into scope
1 January 2024	All remaining forfettari and minimi brought into scope
1 April 2025	Specifications 1.9 usable (TD29, RF20)
15 May 2026	Specifications 1.9.1 usable (new check 00327)

Section 3: Technical Format

Format Specification

Format Specification

Parameter	Value
Format	FatturaPA XML (Italian schema, not the European standard EN 16931)
Schema files	VFPR12 (ordinary) and VFSM10 (simplified)
Root element	FatturaElettronica (ordinary) or FatturaElettronicaSemplificata (simplified)
Versioning attribute	versione="FPR12" (to private parties) or versione="FPA12" (to a public administration); simplified invoice FSM10
Encoding	UTF-8
Max file size	5MB per file (one invoice or a batch)
Namespace	http://ivaservizi.agenziaentrate.gov.it/docs/xsd/fatture/v1.2 (ordinary)
File name	Country code, sender's fiscal ID, underscore, unique progressive of up to 5 characters: IT01234567890_00001.xml
Signature	Optional: CAdES or XAdES Baseline B (qualified certificate), or CAdES with the Agenzia's certificate

XML Structure

Three top-level parts, in this order (schema VFPR12):

1. FatturaElettronicaHeader (one): DatiTrasmissione, CedentePrestatore (seller), RappresentanteFiscale (optional), CessionarioCommittente (buyer), TerzoIntermediarioOSoggettoEmittente (optional).
2. FatturaElettronicaBody (repeatable for batches): DatiGenerali, DatiBeniServizi (lines and VAT summary), then optional DatiVeicoli, DatiPagamento, Allegati.
3. ds:Signature (optional).

Document Types (TipoDocumento)

Document Types (TipoDocumento), field 2.1.1.1, as listed in specifications 1.9.1:

Code	Description
TD01	Invoice (Fattura)
TD02	Advance or down payment on an invoice
TD03	Advance or down payment on a fee note (parcella)
TD04	Credit note
TD05	Debit note
TD06	Fee note (parcella)
TD07, TD08, TD09	Simplified invoice, credit note, debit note (simplified schema only)
TD16	Integration of an invoice under domestic reverse charge
TD17	Integration or self-invoice, services from abroad
TD18	Integration, intra-EU goods purchases
TD19	Integration or self-invoice, goods under art. 17(2) D.P.R. 633/72
TD20	Self-invoice to regularise or integrate invoices
TD21	Self-invoice for exceeding the plafond (splafonamento)
TD22	Goods taken out of a VAT warehouse
TD23	Goods taken out of a VAT warehouse, VAT paid
TD24	Deferred invoice, art. 21(4)(a) D.P.R. 633/72
TD25	Deferred invoice, art. 21(4)(b) (goods sold to a third party via own supplier)
TD26	Depreciable-asset sales and internal transfers (art. 36 D.P.R. 633/72)
TD27	Self-consumption or free supplies without recharge
TD28	Purchases from San Marino with VAT (paper invoice)
TD29	Buyer's report of omitted or irregular invoicing (art. 6(8) D.Lgs. 471/97)

The simplified invoice may not exceed the Section 7 limit, except for a forfettario or the EU cross-border franchise (RF20).

Nature codes (Natura)

Required with a zero VAT rate (fields 2.2.1.14 and 2.2.2.2). Bare N2, N3 and N6 are no longer valid.

Code	Meaning (official wording, shortened)
N1	Excluded under art. 15 D.P.R. 633/72
N2.1	Not subject to VAT under arts. 7 to 7-septies D.P.R. 633/72
N2.2	Not subject, other cases (used by forfettari)
N3.1 to N3.6	Non-taxable: exports (3.1); intra-EU supplies (3.2); San Marino supplies (3.3); export-assimilated ops (3.4); after a declaration of intent (3.5); other ops not counted in the plafond (3.6)
N4	Exempt
N5	Margin scheme, VAT not shown on the invoice
N6.1 to N6.9	Reverse charge: scrap (6.1); gold and silver (6.2); construction subcontracting (6.3); buildings (6.4); mobile phones (6.5); electronics (6.6); construction and related services (6.7); energy (6.8); other (6.9)
N7	VAT paid in another EU state (telecoms, broadcasting, electronic services)

Tax regime codes (RegimeFiscale)

RF01 ordinary; RF02 contribuenti minimi; RF04 to RF18 special regimes (agriculture, travel agencies, second-hand goods, VAT for cash, others); RF19 forfettario; RF20 EU cross-border VAT franchise (Directive 2020/285); no RF03.

Section 4: Mandatory Fields

Header Fields (FatturaElettronicaHeader)

Header Fields (FatturaElettronicaHeader)

XML Path	Field	Required
DatiTrasmissione/IdTrasmittente/IdPaese, IdCodice (1.1.1.2)	Sender country and tax ID	Yes
DatiTrasmissione/ProgressivoInvio	Sender's own file progressive	Yes
DatiTrasmissione/FormatoTrasmissione (1.1.3)	FPR12 (private) or FPA12 (public administration)	Yes
DatiTrasmissione/CodiceDestinatario (1.1.4)	Routing code: 7 characters with FPR12, 6 with FPA12	Yes
DatiTrasmissione/PECDestinatario (1.1.6)	Buyer's PEC address, used only with code 0000000	No
CedentePrestatore/DatiAnagrafici/IdFiscaleIVA (1.2.1.1)	Seller VAT number	Yes
CedentePrestatore/DatiAnagrafici/RegimeFiscale	Tax regime code (RF01 to RF20)	Yes
CedentePrestatore/Sede, CessionarioCommittente/Sede	Seller and buyer addresses	Yes
CessionarioCommittente/DatiAnagrafici (1.4.1)	Buyer VAT number (1.4.1.1) or codice fiscale (1.4.1.2)	Yes

Body Fields (FatturaElettronicaBody)

Body Fields (FatturaElettronicaBody). DGD stands for DatiGenerali/DatiGeneraliDocumento; DettaglioLinee and DatiRiepilogo sit under DatiBeniServizi.

XML Path	Field	Required
DGD/TipoDocumento (2.1.1.1)	Document type (TD01 and so on)	Yes
DGD/Divisa	Currency (ISO standard 4217, alpha-3)	Yes
DGD/Data (2.1.1.3)	Invoice date (YYYY-MM-DD)	Yes
DGD/Numero (2.1.1.4)	Invoice number, up to 20 characters	Yes
DGD/DatiRitenuta (2.1.1.5)	Withholding (RT01 to RT06)	If a line is subject to withholding
DGD/DatiBollo/BolloVirtuale	"SI" when stamp duty is due (Section 7)	When stamp duty applies
DettaglioLinee/NumeroLinea, Descrizione, PrezzoUnitario	Line number, description, unit price	Yes
DettaglioLinee/PrezzoTotale (2.2.1.11)	Line total	Yes
DettaglioLinee/AliquotaIVA (2.2.1.12)	VAT rate, written as a percentage (10.00, not 0.10)	Yes
DettaglioLinee/Natura (2.2.1.14)	Nature code	Only when the rate is zero
DatiRiepilogo/AliquotaIVA (2.2.2.1)	Summary VAT rate	Yes
DatiRiepilogo/ImponibileImporto (2.2.2.5)	Taxable amount per rate	Yes
DatiRiepilogo/Imposta (2.2.2.6)	VAT amount per rate	Yes
DatiRiepilogo/EsigibilitaIVA (2.2.2.7)	I immediate, D deferred, S split payment	No (optional in the schema)
DatiPagamento/CondizioniPagamento, DettaglioPagamento/ModalitaPagamento, ImportoPagamento	Payment terms, method, amount	If block used

Section 5: Transmission Method

SDI Channels

SDI Channels

Channel	Description	Use Case
SdICoop	Web service over HTTPS, accredited channel	High-volume automated flows
SdIFtp	SFTP, accredited channel	Large batches
PEC	Posta Elettronica Certificata	Low volume
"Fatture e Corrispettivi"	Agenzia portal, free	Manual submission

Routing

• CodiceDestinatario: a 7-character code the SdI gives to a subject with an accredited receiving channel (B2B).
• 0000000: buyer receives by PEC (put it in PECDestinatario), channel unknown, or consumer.
• XXXXXXX: invoices to parties not established in Italy, sent to report cross-border data; buyer IdPaese not IT (error 00313).
• B2G: 6-character office code (IPA), format FPA12.
• PECDestinatario is used only if no channel is registered for the buyer's VAT number.
• Delivery failure. The SdI sends a receipt of impossible delivery and places the invoice in the buyer's reserved area: issued for the seller, received by the buyer only when viewed. Tell the buyer.

Submission Deadlines

Submission Deadlines

Invoice Type	Deadline	Rule
Immediate invoice	Within twelve days of the operation ("entro dodici giorni dall'effettuazione dell'operazione")	art. 21(4) D.P.R. 633/1972
Deferred invoice (TD24)	By the 15th of the next month, for goods with a transport document or documented services to the same customer in the same calendar month	art. 21(4)(a)
Deferred invoice (TD25)	By the end of the month after delivery or dispatch	art. 21(4)(b)
Services to EU taxable persons (art. 7-ter, not subject); or under art. 6, sixth paragraph, to or from a taxable person established outside the EU	By the 15th of the month after the operation	art. 21(4)(c) and (d)
Cross-border data, sales to non-established parties	Within the time limits for issuing the invoice	art. 1(3-bis) D.Lgs. 127/2015
Cross-border data, purchases (TD17 to TD19)	By the fifteenth day of the month after receipt of the document or the operation	art. 1(3-bis)(b)

Cross-border reporting (former esterometro)

Item	Rule	Note
Source	all figures below	https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legislativo:2015-08-05;127~art1!vig=2026-06-30
What	Sales to and purchases from parties not established in Italy	Through the SdI since 1 July 2022
Not reported	Operations with a customs bill (bolletta doganale); operations already e-invoiced via the SdI; purchases not territorially relevant in Italy (arts. 7 to 7-octies D.P.R. 633/1972) up to EUR 5,000 each	"di importo non superiore ad euro 5.000 per ogni singola operazione"
Sales	Code XXXXXXX, normal document type	Invoice deadline
Purchases	TD17 services, TD18 intra-EU goods, TD19 goods under art. 17(2), TD28 San Marino	Fifteenth day

The compilation guide 1.10 shows how to fill and correct TD16 to TD29.

SDI Processing Flow

1. Sender transmits the XML file (signed or unsigned) to the SdI.
2. The SdI checks the file name, size, signature (if any), format and content.
3. If valid, the SdI delivers the file and sends a delivery receipt (RC), or a receipt of impossible delivery (MC).
4. If invalid, the SdI sends a rejection receipt (ricevuta di scarto, NS) within 5 days of receiving the file.
5. A rejected invoice is treated as never issued. Correct the error and resend, reusing the rejected invoice's date and number, with a new file name unless using the portal's web procedure.

Section 6: Validation Rules

SDI Pre-Checks (Automated)

SDI Pre-Checks (Automated)

Check	Error Code	Description
File name	00001, 00002	File name not valid; file name already used
File size	00003	File larger than allowed
Digital signature	00100 to 00107	Certificate or signature problems
Schema validation	00200, 00201	Not in the format; more than fifty format errors
Tax IDs	00300, 00301, 00303, 00305	IdCodice not valid (sender, seller, representative or intermediary, buyer)
CodiceDestinatario	00311, 00312, 00313	Code not valid; code not active; XXXXXXX used for an Italian buyer
Code length	00427	7 characters with FPA12, or 6 with FPR12
Missing Natura	00400, 00429	Zero VAT rate without a nature code (line; summary)
VAT amount	00421	Imposta differs from rate times taxable amount by more than one euro cent
Taxable amount	00422	ImponibileImporto off the sum of lines by more than one euro
Duplicate detection	00404, 00409	Already processed; duplicate in the batch
Simplified invoice total	00460	Total above the simplified-invoice limit (Section 7)

Common Rejection Reasons

Common Rejection Reasons

Issue	Resolution
Invalid Partita IVA	Check it with the Agenzia's VAT number service or VIES
Duplicate invoice	Same seller, same year and same number is rejected; only a credit note (TD04, or TD08 simplified) may share it
Missing Natura code	Use a sub-code (N2.1, N3.2, N6.3 and so on), not the retired N2, N3 or N6
Expired digital certificate	Renew the certificate, or send unsigned

Section 7: Tax Computation Rules

VAT Rates (2025/2026)

VAT Rates (2025/2026)

Rate	Application	Note
Source	all figures below	https://www.agenziaentrate.gov.it/portale/web/guest/iva-regole-generali-aliquote-esenzioni-pagamento/norme-generali-e-aliquote
22%	Standard rate	"l'aliquota ordinaria Iva è del 22%"
10%	Reduced rate (for example household electricity and gas, medicines, building renovation)	"10% , per esempio per la fornitura di energia elettrica"
5%	Reduced rate (some foods)	"5% , per esempio per alcuni alimenti"
4%	Super-reduced rate (basic food, drinks, agricultural products)	"4% , per esempio per alimentari, bevande e prodotti agricoli"

For a line with no VAT, the rate field is set to "0%" with a nature code; for a forfettario the nature is "Non soggette - altri casi" (N2.2) (forfettari page).

Simplified invoice limit

Item	Amount	Note
Source	all figures below	https://www.agenziaentrate.gov.it/portale/documents/d/guest/allegato-a-specifiche-tecniche-vers-1-9-1
Maximum total of a simplified invoice (TD07), error 00460	EUR 400	"non può eccedere il limite di euro 400"; no limit for forfettari and RF20

Rounding

• Line level: PrezzoTotale = (PrezzoUnitario plus or minus discounts) times Quantita (error 00423).
• Summary level: Imposta = ImponibileImporto times AliquotaIVA / 100, rounded half up to two decimals.
• SdI tolerance: one euro cent on Imposta (error 00421) and one euro on ImponibileImporto (error 00422).

Multi-Rate Invoices

Each VAT rate and each nature code needs its own DatiRiepilogo block. Natura is required with a zero rate and forbidden otherwise, except in a TD16.

Split Payment (Scissione dei Pagamenti)

• Split Payment rule: for public administrations and other designated buyers, the buyer pays the VAT to the Treasury. Set EsigibilitaIVA to S; not allowed with an N6 nature code.

Stamp duty (imposta di bollo) on e-invoices

Item	Amount or rule	Note
Source	all figures below	https://www.agenziaentrate.gov.it/portale/documents/d/guest/l-imposta_di_bollo_sulle_fatture_elettronichegiugno2026
When due	The Agenzia flags an invoice as owing stamp duty (list B) when the sum of its line totals is above EUR 77.47, a line carries nature N2.1, N2.2, N3.5, N3.6 or N4, and no NB code is shown	"risulta maggiore di 77,47 euro"
Amount	EUR 2 per invoice	"i 2 euro dell'imposta di bollo" (forfettari page)
How shown	BolloVirtuale = "SI"; forfettari include the stamp in the document total	Forfettari page
Not subject	Line tag TipoDato (2.2.1.16.1): NB1 insurance, NB2 third sector, NB3 bank statement	Ordinary invoice only
Excluded from the check	TD16, TD17, TD18, TD19, TD28, and RegimeFiscale RF05 to RF11	June 2026 guide
Quarterly check	Agenzia lists A (stamp shown) and B (stamp missing, editable) per quarter	Edit B by the end of the next month; Q2 by 10 September
Payment	Q1 31 May; Q2 30 September; Q3 30 November; Q4 28 February next year (29 in a leap year)	Portal, or F24 codes 2521 to 2524, 2525 penalties, 2526 interest
Small amounts	If Q1 is not above EUR 5,000, pay it by 30 September; if Q1 and Q2 together are not above EUR 5,000, pay them by 30 November	"non supera 5.000 euro"
Late or short payment	PEC notice: stamp, penalty cut to one third, interest	Reply within thirty days
Review	A stamp charged in error can be removed after a successful request for review (riesame); see the lists of excluded invoices in the portal	June 2026 guide

Section 8: Archiving Requirements

Archiving Requirements

Requirement	Detail
Who	Issuer and recipient both store the e-invoice "a norma" (art. 39 D.P.R. 633/1972), a process under the CAD, not a copy on a PC
Format	Original XML as sent or received through the SdI
Retention period	Ten years from the last entry, for books and for invoices (art. 2220 Civil Code)
Providers	Usually certified private operators
Free AdE service	Free storage of e-invoices issued and received, in "Fatture e Corrispettivi", after accepting the service agreement; past SdI invoices addable back to 1 January of the second year before joining (free storage service)
Audit access	Tax authorities may ask for the stored invoices at any time

Section 9: Penalties for Non-Compliance

Penalties for Non-Compliance

Violation	Penalty	Note
Source	all figures below	https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legislativo:1997-12-18;471~art6!vig=2026-06-30
Taxable operation not invoiced or late, or VAT understated (art. 6(1))	Seventy per cent of the VAT on the undocumented amount	"sanzione amministrativa del settanta per cento dell'imposta"
Same, when the VAT settlement was not affected (art. 6(1))	EUR 250 to EUR 2,000	"da euro 250 a euro 2.000 quando la violazione non ha inciso"
Non-taxable, exempt, out-of-scope or reverse-charge operation not invoiced (art. 6(2))	Five per cent of the consideration; EUR 250 to EUR 2,000 if income is not affected either	"del cinque per cento dei corrispettivi non documentati"
Buyer who does not report a missing or irregular invoice within ninety days, by TD29 (art. 6(8))	Seventy per cent of the VAT, minimum EUR 250	"con un minimo di euro 250"
Buyer who skips reverse-charge steps, TD16 to TD19 (art. 6(9-bis))	EUR 500 to EUR 10,000	"compresa fra 500 euro e 10.000 euro"
Same, when the operation is not in the buyer's books	Five per cent of the taxable amount, minimum EUR 1,000	"con un minimo di 1.000 euro"
Rejected invoice not re-sent	Never issued; penalties above apply	Section 5
Reduced penalty (ravvedimento operoso)	Available; fractions not restated	Refer

These rates apply to violations from 1 September 2024 (D.Lgs. 87/2024, art. 5); earlier violations follow the text then in force.

Violation	Penalty	Note
Source	all figures below	https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legislativo:1997-12-18;471~art11!vig=2026-06-30
Cross-border data omitted or wrong, operations from 1 July 2022 (art. 11(2-quater))	EUR 2 per invoice, up to EUR 400 a month	"euro 2 per ciascuna fattura, entro il limite massimo di euro 400 mensili"
Same, corrected within fifteen days of the deadline	Halved, up to EUR 200 a month	"limite massimo di euro 200 per ciascun mese"
Stamp duty paid late or short	Art. 13(1) D.Lgs. 471/1997, cut to one third on the Agenzia's notice	Section 7

Section 10: Interaction with other Guides

VAT Return Integration

• SdI invoices appear in the taxpayer's "Fatture e Corrispettivi" area.
• For operators in the group set by the provvedimento of 8 July 2021, the Agenzia drafts VAT registers, settlements and the annual return from SdI data. See italy-vat-return.
• Gaps between SdI data and VAT returns can trigger compliance letters.

Income Tax Integration

• SdI invoices are the record of a self-employed person's revenue, which also drives the forfettario limits. See it-income-tax and italy-bookkeeping.

Withholding Tax

• DatiRitenuta records withholding (ritenuta d'acconto) on fees: RT01 natural persons, RT02 legal persons, RT03 to RT06 social security contributions. Amounts flow to the CU and Modello 770 (see italy-payroll).
• A forfettario professional adds a causale that the fee is not subject to withholding under art. 1(67) L. 190/2014 (forfettari page).

The method, step by step

1. Check the SdI duty. Both parties resident or established in Italy: yes (art. 1(3) D.Lgs. 127/2015). Forfettari, minimi and L. 398/1991 associations are in (art. 18 D.L. 36/2022). Health services to natural persons are out (art. 10-bis D.L. 119/2018). Foreign counterparty: go to step 6.
2. Fix the deadline. Immediate invoice within twelve days of the operation; deferred invoice (TD24) by the 15th of the next month (art. 21 D.P.R. 633/1972, Section 5 table).
3. Build the XML. Take document type, regime and nature sub-codes from the technical specifications 1.9.1 (Sources). Check the totals against the tolerances in Section 7.
4. Route it. Buyer's 7-character code, or 0000000 with or without PEC (Section 5).
5. Apply stamp duty. If the invoice carries non-VAT lines (N2.1, N2.2, N3.5, N3.6, N4) above the limit in the stamp duty table, set BolloVirtuale to SI and pay by quarter (Section 7).
6. Report cross-border operations. Sales: XXXXXXX invoice within the issue deadline. Purchases: TD17, TD18, TD19 or TD28 by the fifteenth day of the following month (art. 1(3-bis) D.Lgs. 127/2015).
7. Watch the receipt. RC or MC: issued. NS: correct and re-send. Store the file (Section 8, free storage service).

Ask the client first

• Is the customer an Italian business, a consumer, a public administration or foreign? Routing and reporting depend on it.
• Are you a forfettario, and was your prior-year revenue above the limit in the Section 2 table? That sets when your duty began.
• Do you provide health services to individuals, or send data to the Sistema tessera sanitaria? Those invoices must not go through the SdI.
• Do your invoices include exempt, non-taxable or out-of-scope lines? Stamp duty may be due.
• Do goods travel with a transport document (DDT)? A deferred invoice may be possible.
• Did a supplier fail to invoice you, or send a wrong invoice? You have ninety days to report it by TD29.

When to refuse or refer

• Invoices to public administrations (CIG, CUP, NSO orders): refer; this Guide covers private parties.
• An Agenzia notice on stamp duty, cross-border data or penalties: refer to a commercialista.
• Ravvedimento operoso calculations: refer; the fractions changed with D.Lgs. 87/2024 and are not restated here.
• VAT group, fiscal representative, VAT warehouse (TD22, TD23) or plafond (TD21) cases: refer to a specialist.
• Designing a certified storage system: refer to a certified provider.
• Whether an operation is taxable at all: see italy-vat-return.

Sources

• Agenzia: technical specifications 1.9.1: https://www.agenziaentrate.gov.it/portale/documents/d/guest/allegato-a-specifiche-tecniche-vers-1-9-1
• Agenzia: specification versions: https://www.agenziaentrate.gov.it/portale/fatturazione-elettronica-e-dati-fatture-transfrontaliere-new
• Agenzia: e-invoice guide (December 2025): https://www.agenziaentrate.gov.it/portale/documents/d/guest/la_fattura_elettronica
• Agenzia: compilation guide 1.10: https://www.agenziaentrate.gov.it/portale/documents/d/guest/guida_compilazione-fe-esterometro-v1-10_aprile_2025
• Agenzia: e-invoices for forfettari: https://www.agenziaentrate.gov.it/portale/fattura-elettronica-per-i-forfettari
• Agenzia: stamp duty guide (June 2026): https://www.agenziaentrate.gov.it/portale/documents/d/guest/l-imposta_di_bollo_sulle_fatture_elettronichegiugno2026
• Agenzia: VAT rates: https://www.agenziaentrate.gov.it/portale/web/guest/iva-regole-generali-aliquote-esenzioni-pagamento/norme-generali-e-aliquote
• Agenzia: free storage service: https://www.agenziaentrate.gov.it/portale/aree-tematiche/fatturazione-elettronica/guida-fatturazione-elettronica/i-servizi-dell-agenzia-fe/servizio-conservazione-elettronica
• D.Lgs. 127/2015, art. 1: https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legislativo:2015-08-05;127~art1!vig=2026-06-30
• D.P.R. 633/1972, art. 21: https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.del.presidente.della.repubblica:1972-10-26;633~art21!vig=2026-06-30
• D.L. 36/2022, art. 18: https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legge:2022-04-30;36~art18!vig=2026-06-30
• D.L. 119/2018, art. 10-bis: https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legge:2018-10-23;119~art10bis!vig=2026-06-30
• D.Lgs. 471/1997, art. 6 and art. 11: https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legislativo:1997-12-18;471~art6!vig=2026-06-30 and https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legislativo:1997-12-18;471~art11!vig=2026-06-30

Disclaimer

This Guide and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this Guide. All outputs must be reviewed and signed off by a qualified professional (such as a commercialista, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.

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