TaxCompass

    Fattura elettronica

    Also known as: e-invoicing, FatturaPA, SDI

    Italy requires invoices to be issued electronically as a FatturaPA XML file, transmitted through the Sistema di Interscambio (SdI) — the Agenzia delle Entrate's hub that validates and delivers them. Since 2024 this applies to virtually all partita IVA holders, including those on the forfettario.1

    What this means for you

    You can't just email a PDF: invoices must go through the SdI, usually via your accounting software or a provider. Each invoice carries a recipient code (codice destinatario) or the client's PEC, and must be issued within 12 days of the transaction.

    Related terms

    Partita IVAIVAReverse chargeRegime forfettario

    Sources

    1. 1.Agenzia delle Entrate — Fatturazione elettronica

    Every figure on this page is grounded in primary sources — the same standard as the TaxCompass chat. This is sourced orientation, not tax advice.

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