ELECTRONIC INVOICING
E-Invoicing
in Italy
Format: FatturaPA
Where are we now?
Italy is the first European Union country to have introduced a generalised e-invoicing obligation for B2B and B2C transactions, anticipating most other member states by years. Since 1 January 2019, all businesses and professionals with a VAT number resident in Italy must issue and receive invoices exclusively in a structured XML electronic format (FatturaPA), passing through the SdI Interchange System (Sistema di Interscambio) managed by the Italian Revenue Agency (Agenzia delle Entrate).
The model adopted is a "centralised clearance" type: each invoice must be transmitted to the SdI, which verifies its formal correctness and delivers it to the recipient. Only after passing these checks does the invoice acquire full fiscal and legal validity. This approach guarantees the tax administration real-time visibility over invoicing flows, with a significant impact on reducing the VAT gap.
In the public sector (B2G), e-invoicing has actually been mandatory since 2014, also in this case through the SdI Interchange System and the FatturaPA format. In B2C, the obligation extends to all VAT entities, with some exceptions for flat-rate regimes (regimi forfettari) that have been progressively reduced over time.
Italy is also fully integrated into the Peppol network, of which A-Cube is a certified Access Point: this allows Italian companies to exchange tax and commercial documents in an interoperable format with European and international counterparts, facilitating cross-border processes in line with European initiatives such as ViDA.
For foreign companies operating in Italy or having Italian suppliers and customers, understanding and integrating with the SdI system is an essential requirement to operate in the Italian market in compliance with current tax legislation.
A-Cube APIs for e-invoicing in Italy
Where are we now?
Italy is the first European Union country to have introduced a generalised e-invoicing obligation for B2B and B2C transactions, anticipating most other member states by years. Since 1 January 2019, all businesses and professionals with a VAT number resident in Italy must issue and receive invoices exclusively in a structured XML electronic format (FatturaPA), passing through the SdI Interchange System (Sistema di Interscambio) managed by the Italian Revenue Agency (Agenzia delle Entrate).
The model adopted is a "centralised clearance" type: each invoice must be transmitted to the SdI, which verifies its formal correctness and delivers it to the recipient. Only after passing these checks does the invoice acquire full fiscal and legal validity. This approach guarantees the tax administration real-time visibility over invoicing flows, with a significant impact on reducing the VAT gap.
In the public sector (B2G), e-invoicing has actually been mandatory since 2014, also in this case through the SdI Interchange System and the FatturaPA format. In B2C, the obligation extends to all VAT entities, with some exceptions for flat-rate regimes (regimi forfettari) that have been progressively reduced over time.
Italy is also fully integrated into the Peppol network, of which A-Cube is a certified Access Point: this allows Italian companies to exchange tax and commercial documents in an interoperable format with European and international counterparts, facilitating cross-border processes in line with European initiatives such as ViDA.
For foreign companies operating in Italy or having Italian suppliers and customers, understanding and integrating with the SdI system is an essential requirement to operate in the Italian market in compliance with current tax legislation.
A-Cube APIs for e-invoicing in Italy
Local regulations, global API.
Every country has its own tax rules — we always have the right API. Our composable technology allows the platform to adapt to local needs, offering individual components or a fully integrated all-in-one solution.
European Union
Mandatory: VIDA from 2028
Local regulations, global API.
Every country has its own tax rules — we always have the right API. Our composable technology allows the platform to adapt to local needs, offering individual components or a fully integrated all-in-one solution.
European Union
Mandatory: VIDA from 2028
Local regulations, global API.
Every country has its own tax rules — we always have the right API. Our composable technology allows the platform to adapt to local needs, offering individual components or a fully integrated all-in-one solution.
European Union
Mandatory: VIDA from 2028