What is the SDI and Codice Destinatario in Italian e-invoicing?
The SDI (Sistema di Interscambio) is Italy's mandatory e-invoicing interchange hub operated by the Agenzia delle Entrate. All B2B and B2G electronic invoices in Italy must pass through the SDI. The Codice Destinatario is the 7-character recipient code that routes invoices to the correct recipient inbox within the SDI network. Without the correct Codice Destinatario, invoices are undeliverable.
How does the SDI invoice flow work?
SDI invoice flow: (1) Supplier generates FatturaPA XML (FPA12 schema) and digitally signs it; (2) Supplier submits to SDI via web service, FTP, PEC email, or certified intermediary; (3) SDI validates format, schema, and mandatory fields; (4) SDI routes to recipient using Codice Destinatario (or PEC address or fiscal code); (5) SDI returns a Ricevuta di Recapito (delivery receipt) or Notifica di Scarto (rejection notice); (6) Recipient downloads and processes from their SDI inbox.
Frequently Asked Questions
- What Codice Destinatario should a buyer communicate to their suppliers?
- Buyers using a certified intermediary or e-invoicing service provider are assigned a specific 7-character Codice Destinatario by the SDI for their inbox. Buyers not using an intermediary can register a PEC (certified email) address instead. Buyers must communicate their Codice Destinatario or PEC to suppliers to ensure correct delivery. If neither is communicated, the supplier can use the generic code 0000000 and the invoice is deposited in the SDI archive for the buyer to retrieve using their fiscal code.
- Does the SDI validate the content of an invoice against VAT records?
- The SDI validates invoice format (schema compliance, digital signature, mandatory fields) but does not in real time cross-reference the VAT amounts against the Agenzia delle Entrate's VAT records. The Agenzia delle Entrate uses the SDI data for post-transmission analytics and compliance cross-checking with supplier and buyer VAT returns, enabling discrepancy detection between issued and declared invoices.