What is the Italian SDI mandatory e-invoicing system?
Effective: 2019-01-01 · Authority: Agenzia delle Entrate
Italy mandated B2B e-invoicing through the SDI (Sistema di Interscambio) from January 2019, making it one of the first EU countries to require universal structured e-invoicing. All VAT-registered Italian businesses must issue and receive invoices in FatturaPA XML format via the SDI platform operated by Agenzia delle Entrate.
How does the Italian SDI invoice exchange process work?
Suppliers create invoices in FatturaPA XML format and transmit them to the SDI. The SDI validates the format and content, then delivers the invoice to the buyer. The SDI returns acceptance or rejection notifications. Buyers must integrate their accounting systems to receive and process SDI-delivered invoices automatically.
Frequently Asked Questions
- What format do Italian e-invoices use?
- Italian e-invoices use FatturaPA XML format, defined by AgID (Agenzia per l'Italia Digitale). The format is specific to Italy and is not directly interoperable with EN 16931 or Peppol formats without conversion. The SDI accepts only FatturaPA XML.
- Are foreign businesses subject to Italian SDI requirements?
- Foreign businesses are not required to submit invoices via SDI, but Italian buyers may request SDI-compliant invoices. From July 2022, cross-border transactions with Italian businesses must be reported to the SDI via the esterometro replacement system.
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