FatturaPA is the national e-invoice format of Italy and the only permitted format for invoicing via the SdI system (Sistema di Interscambio). Since 2019, FatturaPA has been mandatory for all domestic B2B transactions in Italy, making it one of the most widely adopted national e-invoice formats in the world.

FatturaPA is an XML format that is entirely separate from the European standard EN 16931. It was developed by the Italian tax authority (Agenzia delle Entrate) and specifically designed for the SdI clearance system. Unlike formats such as NLCIUS or XRechnung, which are variants of Peppol BIS Billing V3, FatturaPA has its own schema with Italy-specific fields and validation rules.

FatturaPA has two variants, each with its own technical specification:

Since April 2025, technical specification v1.8.3 applies to the B2B/B2C variant, with the new document type TD29 for reporting missing or irregular transactions.

Invoices are addressed in the SdI system via two possible identifiers:

• Codice Destinatario: a 7-character alphanumeric code identifying the receiving channel
• PEC address: a certified email address (Posta Elettronica Certificata)

Companies without a Codice Destinatario or PEC receive invoices in their cassetto fiscale (digital mailbox) on the Agenzia delle Entrate website.

FatturaPA invoices can be digitally signed with a CAdES signature (XML.p7m format). When sending via an authorised channel, a signature is not always mandatory, as the channel itself guarantees authenticity.

FatturaPA is not compatible with the Peppol network. For cross-border invoice exchange, a FatturaPA invoice must be converted to Peppol BIS Billing V3 or another EN 16931 syntax. Conversely, a Peppol invoice destined for an Italian recipient must be transformed to FatturaPA before it can be processed via SdI.

eConnect supports e-invoicing to and from Italy. Invoices to Italian recipients with a Peppol registration are automatically routed via the Peppol network. For full SdI integration (direct clearance with the Italian tax authority), eConnect works with a local partner that handles FatturaPA transformation and the SdI connection.

• E-invoicing in Italy
• Peppol BIS Billing V3
• CII: Cross-Industry Invoice
• From semantics to syntax