Italy is the frontrunner of mandatory B2B e-invoicing in Europe. Since 1 January 2019, all VAT-registered businesses must send their invoices electronically through the SdI (Sistema di Interscambio), the national clearance platform of the Italian tax authority (Agenzia delle Entrate). Italy serves as a reference model for other countries implementing similar mandates.

SdI is a pre-clearance system. This means an invoice does not go directly to the recipient, but first to the SdI platform of the tax authority. SdI checks the invoice for technical correctness, assigns a unique identification number and timestamp, and then forwards the invoice to the recipient. An invoice is only legally valid after this validation.

The process step by step:

1. The sender creates an invoice in the FatturaPA XML format
2. The invoice is sent to SdI (via certified channel, web portal or PEC mail)
3. SdI validates the invoice and assigns a unique number
4. The invoice is forwarded to the recipient via the specified channel (Codice Destinatario or PEC)
5. SdI sends receipt and delivery confirmations back to the sender

Invoices are addressed to the recipient via a Codice Destinatario (a 7-character alphanumeric code identifying the receiving channel) or a PEC address (certified email). Businesses that have not registered either option receive their invoices in a personal "cassetto fiscale" (digital mailbox) on the Agenzia delle Entrate website.

Italy uses its own XML format: FatturaPA. Two variants exist:

Since April 2025, technical specification v1.8.3 applies, introducing among other things the new document type TD29 for reporting missing or irregular transactions.

Invoices must be digitally signed (XML.p7m with CAdES signature) or sent through an authorised channel that guarantees authenticity.

Since July 2022, cross-border transactions (purchases from and sales to foreign parties) must be reported through SdI. The former esterometro reporting (quarterly declaration for foreign transactions) has been abolished. This means invoices to and from foreign parties are also registered in the SdI system.

Italy has a Peppol Authority (AgID, Agenzia per l'Italia Digitale) and the Peppol network is active for B2G transactions. For domestic B2B transactions, SdI remains the mandatory channel, but foreign suppliers sending invoices to Italy can use Peppol if the Italian recipient has a Peppol registration.

It is important to know that an invoice via Peppol does not automatically meet Italian fiscal requirements. The Italian recipient must still have the invoice processed through SdI for fiscal validity.

Italy has the most extensive PASR (Peppol Authority Specific Requirements) of all European Peppol countries. The following rules apply:

• Public Administration must use 0201:UFE (from the IPA register at indicepa.gov.it)
• Private Italian businesses must use 0210:CF (Codice Fiscale) or 0211:PIVA (Partita IVA, prefixed with "IT")
• Foreign businesses may not use Italian scheme identifiers

The national SMP is mandatory for the public sector (PA) and optional for the private sector. It is integrated with the iPA register and contains a registry of Access Points qualified as SdI intermediaries.

Italy defines restrictive national extensions of Peppol BIS:

• Order (ordine:3.1), Order Response (risposta_ordine:3.0), Order Agreement (ordine_preconcordato:3.0), Despatch Advice (ddt:3.0)
• Full documentation at peppol-docs.agid.gov.it

The qualification as Peppol Service Provider at AgID follows two phases. In phase 1, the SP completes the Peppol Testbed Accreditation Suite. In phase 2, a test session follows on the Italian Onboarding Platform with full test cases. Production certificates are valid for 2 years. Communication with AgID is via PEC ([email protected]). A public list of qualified SPs is available at peppol.agid.gov.it.

Source: peppol.agid.gov.it (EN version, retrieved April 2026).

• Duplicate registration prevention: End Users must declare that they are not already registered
• Mandatory Peppol Directory notification for End Users
• SMP migration within 2 working days

Act 205/2017 (budget law 2018, art. 411-414) mandates all purchase orders from public administrations to be electronic via the NSO (Nodo Smistamento Ordini). Implementation occurred in two phases: goods from 1 February 2020 and services from 1 January 2021. The NSO supports Peppol BIS 3 (UBL) for ordering, order only, and order agreement.

There are two routing scenarios: full Peppol (sender and receiver on SMP/SML) and transmission via the national Peppol AP (only the receiver is registered on SMP/SML, integrated with NSO).

eConnect supports e-invoicing to and from Italy in two ways:

• Peppol routing: invoices to Italian recipients with a Peppol registration are automatically routed through the Peppol network
• Partner strategy: for full SdI integration (direct clearance with the Italian tax authority), eConnect works with a local partner who handles the FatturaPA transformation and SdI connection

When invoicing an Italian company from the Netherlands, you do not need to adjust your invoice format. The PSB automatically transforms to the correct format based on the route.

Want to learn more about invoicing to Italy through eConnect? Get in touch with our team.

• Continuous reporting and CTC models
• ViDA: VAT in the Digital Age
• What is Peppol and how does the network work?