E-invoice obligations have been established in Italy since 2014. In short, a special system is used for sending and receiving e-invoices, known as the SDI system (Sistema di Interscambio). First, it started with B2G, but it also covered B2B and B2C. Definitly, Italy is at the forefront of digital innovation in financial transactions, having instituted a mandatory e-invoicing system that requires all invoices to be transmitted through the central platform known as Sistema di Interscambio (SDI). This system represents a significant leap towards streamlining fiscal operations and enhancing transparency in business transactions.
E-invoicing in Italy: what needs to be respected from the technical perspective?
Public
Italy
Author: Kristina Dosen
Category:
Fiscal subject related
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1925
Content accuracy validation date:
24.06.2024
Content accuracy validation time:
08:50h
If we consider some technical details, from a general point of view, we can say that in Italy, to be in compliance with the regulations, e-invoices must be formatted according to the “FatturaPA” standard, which is based on XML, ensuring uniformity and ease of processing across various platforms. The precision of this format facilitates the automated handling of invoices, thereby reducing errors and improving efficiency.
Each invoice transmitted through the SDI must include a unique identifier for the recipient. For business-to-government (B2G) invoices, this is the Codice Univoco D’ufficio, while business-to-business (B2B) invoices require the Codice Destinatario. These identifiers are crucial for the accurate routing and processing of invoices within the Italian fiscal system. Adding an extra layer of convenience, invoices may also feature a PEC address, akin to the digital equivalent of paper registered mail. This innovation allows recipients to directly receive invoices in a dedicated “invoice inbox,” streamlining the process further. In the absence of a PEC address, recipients are responsible for retrieving their invoices from the SDI, either manually or through automated systems.
While the SDI serves as the primary and mandatory channel for invoice transmission, companies retain the flexibility to exchange a copy of the invoice through mutually agreed methods, such as PDFs via email or traditional paper invoices via postal services. This dual approach ensures that businesses can adapt to the digital system while maintaining their established invoicing practices.
To round off the e-invoicing framework, Italian law mandates that all invoices be archived for a decade by both the sender and the recipient. This long-term archiving is a testament to Italy's commitment to maintaining a robust and transparent record-keeping system, which is essential for both regulatory compliance and historical reference.
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