Italy imposes 2 separate filing obligations under e-invoicing. The earliest is Fattura elettronica, due In force since 1 January 2019. Checked against the authority on 4 October 2026.
Mandatory since 2019 and fully mature. Everything routes through one state platform; nothing can bypass it.
Italy also has obligations under Pillar Two. See the Pillar Two page →
SdI routing identifier and transmission channel
Use of the Sistema di Interscambio is compulsory — a group cannot transmit outside it. Routing normally requires a codice destinatario or PEC address, and an accredited transmission channel. These operational details could not be verified from the authority directly.
| Charge | Local name | In force from |
|---|---|---|
| Issue and receive | Fattura elettronica via Sistema di Interscambio | 1 January 2019; flat-rate taxpayers from 1 January 2024 |
| Cross-border reporting | Dati transfrontalieri via SdI | 1 July 2022 |
Also: FatturaPA · e-invoice
Issue and receive all domestic B2B invoices as FatturaPA XML through the SdI.
Also: cross-border reporting
Report cross-border transaction data through the SdI.
Governed by DLgs 471/1997 art. 6 as amended by DLgs 87/2024. Amounts could not be read from the primary text and are deliberately not stated.
2 separate obligations: Fattura elettronica; Dati transfrontalieri.
In force since 1 January 2019. Filed by: Parties resident or established in Italy. Non-established persons holding only an Italian VAT number are outside the issuing mandate.. Channel: Sistema di Interscambio (SdI), FatturaPA XML.
Outbound within the invoice issuing deadline; inbound by the 15th of the following month. Filed by: Italian-established taxable persons. Channel: Sistema di Interscambio.
SdI routing identifier and transmission channel. Use of the Sistema di Interscambio is compulsory — a group cannot transmit outside it. Routing normally requires a codice destinatario or PEC address, and an accredited transmission channel. These operational details could not be verified from the authority directly.
Governed by DLgs 471/1997 art. 6 as amended by DLgs 87/2024. Amounts could not be read from the primary text and are deliberately not stated.
Every row on this page was checked against the authority's own published page on 4 October 2026. Legal basis verified from Normattiva. Agenzia delle Entrate pages returned HTTP 403 throughout, so channel accreditation detail and penalty amounts are unverified.
Saurabh Satija, “Italy e-invoicing filing obligations”, https://saurabhsatija.com/e-invoicing-italy, accessed [date].
Quotation and citation with attribution and a link are welcome. The underlying data is open as JSON and as plain text.
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This page shows what Italy requires. The scoping tool takes your whole footprint and returns every filing it triggers, in deadline order, with the access prerequisites attached. About thirty seconds.