Italy e-Invoicing Compliance Updates

Invoicing in Italy Highlights

Italy mandates e-invoicing for both B2B and B2G transactions via the SDI (Sistema di Interscambio) platform. B2B e-invoicing has been compulsory since 2019, with B2G requirements starting in 2025. The country operates under a VAT system with a standard rate of 22%. Digital signatures are optional, and cross-border invoice storage is allowed under specific conditions.

Momentaufnahme der Anforderungen

Steuerübersicht

Steuerart: USt. (Umsatzsteuer)
Tax Authority: Agenzia delle Entrate
Current tax rates: Standard rate: 22%, Reduced rates: 10%, 5%, 4%
Währung: Euro (EUR)

Archivübersicht

Legal archiving period: 10 years
Archive Location: Storage abroad allowed under conditions

E-Signatur-Übersicht

Steuerart: USt. (Umsatzsteuer)
Tax Authority: Agenzia delle Entrate
Current tax rates: Standard rate: 22%, Reduced rates: 10%, 5%, 4%
Währung: Euro (EUR)

Business-to-Business (B2B)

Model: Centralized
e-invoicing obligations: Mandatory since January 1, 2019
B2B invoicing Government Platform: SDI (Sistema di Interscambio)
Invoice issuance requirements: Via SDI
Invoice reception requirements: Via SDI
B2B invoice formats: FatturaPA XML

Business-to-Government (B2G)

e-invoicing obligations: Mandatory since 2025
B2G invoicing Government Platform: SDI (Sistema di Interscambio)
Invoice issuance requirements: Via SDI
Invoice reception requirements: Via SDI
B2G invoice formats: FatturaPA XML

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