Technology Update
Our present is the best guarantee for the future

Electronic Invoicing in Italy



Of the European Member States, Italy is one of the most committed to innovation and the digital transformation of its public administration. It was one of the first EU countries to introduce electronic invoicing and is currently the only one that requires its use in both the public and private sectors. This is unusual in the European legal context, since current EU legislation only requires electronic invoicing in the B2G sector. Italy obtained approval from the European Parliament to extend this requirement to the private sector.

As a result of e-invoicing expansion, the system is constantly evolving to include improvements and changes that will bring about greater government digitalization.


B2G e-Invoicing

Aiming to promote cross-border trade, the European Union has regulated B2G e-invoicing since 2014, when it published Directive 2014/55/EU "On electronic invoicing in public procurement". The Directive establishes that all public administrations must be capable of managing electronic invoices. To comply, Member States transposed the legislation into national law.

The Italian Republic transposed the rule with Decree No. 148/2018, but the use of electronic invoices in the region vastly predates the EU legislation. The first Italian law concerning their use dates to 2007 (Article 1, paragraphs 209-213, of Law 24 December 2007, n. 244), making Italy a pioneer of electronic auditing.


e-Procurement in the Public Health Sector

The latest Italian e-government project is the Nodo Smistamento Ordini (NSO),  for the exchange of electronic orders between SSN health providers and their suppliers.


B2B/B2C Electronic Invoicing

As in the public sector, e-invoicing between private companies is also subject to European legislation – in this case, Directive 2010/45/EU "On the common system of value added tax." It amends Directive 2006/112/EC, which was created to improve the functioning of the internal market and to promote interoperability between Member States.

The Directive establishes that the use of an electronic invoice is subject to the recipient’s approval. Therefore, Italy needed to apply for an exception from the European Council to mandate B2B e-invoicing without requiring recipients’ approval.

The exception was granted in 2018 with Implementation Decision (EU) 2018/593, allowing the Italian Government to make B2B electronic invoicing obligatory.

In the B2C (Business to Consumer) sphere, businesses are required to issue an electronic invoice upon request of the private consumer.


Foreign Electronic Invoices – Esterometro

The system for declaring foreign invoices in Italy is called "Esterometro." Foreign invoices received and sent by Italian companies must be declared to the Agenzia delle Entrate with the Trasmissione Dati Fatture (TDF) document.

However, this system is scheduled to be replaced in January 2022. From then on, VAT data will be declared in the electronic invoice format and transmitted to the "Sistema di Interscambio."


Sistema di Interscambio (SdI)

The Italian invoicing system, called Sistema di Interscambio (SdI), is managed by the Agenzia Delle Entrate, the Italian tax authority.

The SdI follows a centralized e-invoicing clearance model. All electronic invoices (B2B, B2C and B2G) must be sent to the central government platform for approval and delivery to their recipients.


Characteristics of the Italian Electronic Invoice – FatturaPA

The Italian e-invoice, called the FatturaPA, is regulated by Provision 30/04/2018, its technical annex, and subsequent updates.


Format of the FatturaPA

The FatturaPA follows an XML format defined by the Italian tax authority.



Storage of electronic documents is regulated according to the Italian Conservazione Elettronica/Sostitutiva rules. All electronic invoices (B2B, B2C and B2G) must be preserved for 10 years, guaranteeing their integrity, authenticity, and legibility over time with the application of electronic signatures and electronic time stamps.


Italy – A Pioneer in the Implementation of B2B Electronic Invoicing

Its commitment to e-invoicing has brought great benefits to the Italian government. The latest report from the European Commission, called, "Updated Benefits Analysis on the Implementation of Directive 2014/55/EU," points out that in 2019, 1.1 billion Euros were saved in the public sector alone.

In the first year of widespread electronic invoicing use, 3.5 billion Euros were added to the state coffers. The positive results from tax digitalization with electronic invoicing have served as an inspiration for other countries. Nations like France, Albania, and Poland have begun to develop their own electronic invoicing systems imitating the Italian SdI model.


Would you like to find out more?

Ask for information.


Cloud Computing B2B Cloud Platform EDI ASP-SaaS e-Invoicing GDSN VMI VAN OFTP2 AS2 Certification Authority Digital Signature Outsourcing SLA Software EDICOM Events Expert Chat SaaS-ASP Corporate Information GS1 CFDI PAC APP Associated Facturae Data Sync NOM151 partners EDICOM Retail public administrations Acreditations Web Portal EDI NF-e einvoicing Partner Web Portal SAP EDI Health Edicomdata CRP EBI ei Payroll Portal B2B EDICOMNet edi logistics SAFT-PT Ticket Portal Avaluos business@mail EDI Manufacturers CT-e NFS-e TSD epayrolls factura electronica edi automotive customer support center comprobante de pago CAE e-billing DTE e-awb comprobantes fiscales electrónicos nfc-e eaccounting contabilidad electronica CFE comprobante fiscal electronico compliance eAWB retenciones electronicas xml-cargo peppol edicom air iata e-cargo IVA Cargo-XML EDICOMAir SUNAT Perú SEE Business Mail Payrolls recibos de sueldo EDI Auto b2g eprocurement datapool panama sii PCRDD SII AEAT NHS edi academy comercio exterior EDICOM LTA sat paperless mmog OFTP EDI Web colombia CFDI Nóminas DIAN México SAF-T VAT DESADV ASN Fatture B2B Costa Rica Complemento pagos Chorus Pro moda interoperabilidad Cancelación suministro inmediato de información european union digitalización emisión electrónica openpeppol global einvoicing factura electrónica ecuador automotive industry United States and Mexico edicom sii norway VAT compliance tax administration air freight sector UNCTAD aviso de expedición Advanced Shipped Notice Despatch Advice data synchronization peppol network peppol standards peppol european union chile tendencias interoperability interconexión SINTEL Brasil interoperabilidade foreign trade e-procurement trends digitization digital transformation SaaS edicomsii MMOG/LE latam global einvociing cybersecurity EDI financeiro white paper factura electrónica colombia fintech fashion eIDAS e-archiving ebimap SME EDICOMLta e-commerce EDI financiero russia fattura b2b B2B e-Invoicing GDPR RTIR FACe FACeB2B portugal blockchain ItalyNSO business@mailPharma vat compliance ar EDIHOSP EDICOMSignADoc

Follow us on

  • linkedin
  • rss