What are Italian SDI reporting obligations for B2C transactions?
Effective: 2020-01-01 · Authority: Agenzia delle Entrate
Italian businesses issuing invoices to consumers (B2C) must transmit these invoices to the SDI when requested by the consumer or when the invoice exceeds EUR 77.47 net. For small-value B2C sales, the fiscal receipt (corrispettivo telematico) system transmits daily totals electronically to Agenzia delle Entrate rather than individual invoices.
What is the corrispettivi telematici system?
For B2C retail transactions, Italian businesses use certified electronic cash registers (Registratori Telematici) that transmit daily sales totals to Agenzia delle Entrate electronically. Individual consumer receipts are not sent to the SDI but are captured in daily totals. The system replaced paper-based fiscal receipts.
Frequently Asked Questions
- When must Italian businesses issue SDI invoices to consumers?
- SDI invoices must be issued to consumers on request. If a consumer requests an invoice, it must be issued via SDI in FatturaPA format. For high-value services (e.g., healthcare, specific categories), invoices are required regardless of consumer request.
- What is the threshold for mandatory B2C invoicing via SDI?
- There is no universal turnover threshold. SDI B2C invoices are required when requested by the consumer for any amount. The corrispettivi system handles unrequested B2C sales. Specific categories (healthcare, etc.) have sector-specific rules.
AutoFact AI is not certified by, affiliated with, or endorsed by any regulatory authority referenced on this page. References describe technical alignment with published regulatory requirements only.