E-invoices in Italy must be issued and submitted through the Interchange System

Once the electronic invoice file has been sent to the system, the system performs some checks and, if these checks are passed, sends the file to the electronic address on the invoice. The time in which the ES carries out the invoice check and delivery operations can vary from a few minutes to a maximum of 5 days if the number of invoices that are arriving at the ES at that time is very high.

Below is the list of information that needs to be checked by the system:

• verify that at least the minimum mandatory information required by law is present (Article 21 or 21-bis of Presidential Decree no. 633/1972), i.e .:
• the identification details of the supplier and the customer,
• the number and date of the invoice,
• the description of the nature, quantity, and quality of the goods sold or the service provided,
• the taxable amount,
• the rate and VAT
• verify that the values of the VAT number of the supplier (transferor/provider) and the VAT number or the tax code  of the customer (transferee/customer) exist, i.e. present in the Tax Register

• check that the electronic address where to deliver the file is on the invoice, in other words, that the "Recipient Code" field is, at least, filled in
• check that there is consistency between the values of the taxable amount, the rate, and the VAT (for example, if the taxable amount is 100 euros, the rate is 22%, the VAT is 22 euros).
• For all electronic invoices sent to private individuals (other VAT operators or final consumers), the ES also accepts files that are not digitally signed. However, if the electronic invoice file is digitally signed, the ES performs checks on the validity of the signature certificate. The ES also checks that the file of the same electronic invoice has not already been sent (duplicate).

If some of the checks described above are not successful, the system will "discards" the electronic invoice

and sends a rejection receipt to the person who sent the file, which will also indicate the code and a brief description of the reason for rejection.