# Italy — e-invoicing and tax compliance

> E-invoicing mandates, regulations and Invopop coverage for Italy.

Country: Italy
ISO 3166-1 alpha-2: IT
Region: Europe
Currency: EUR
Invopop coverage: Covered — available in production
Tax authority: Agenzia delle Entrate (AdE)
Tax authority website: https://www.agenziaentrate.gov.it
Archiving period: 10 years
E-signature requirement: required
Last updated: 2026-08-19 10:21:01

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## E-invoicing mandates by channel

| Channel | Status | Format | Infrastructure | Model | Effective date | Scope / deadline |
|---|---|---|---|---|---|---|
| B2G | Mandatory | FatturaPA | SDI | Clearance | — | Mandatory since 2015 |
| B2B | Mandatory | FatturaPA | SDI | Clearance | — | All B2B since 1 January 2019 |
| B2C | Mandatory | Documento Commerciale, FatturaPA | AdE | Clearance | — | Mandatory for retail (B2C) sales since 2019 (telematic receipts) |
| E-Reporting | Mandatory | FatturaPA | SDI | Clearance | — | Real-time via SDI; cross-border B2B via TD17–TD19 since July 2022 |

Channel keys: B2G = business-to-government, B2B = business-to-business, B2C = business-to-consumer, E-Reporting = periodic transaction reporting to the tax authority.

## Invopop coverage

Formats, networks and systems Invopop supports in this country.

### FatturaPA

Italy's mandatory e-invoicing XML cleared through the Sistema di Interscambio (SdI). Invopop generates and signs FatturaPA v1.2.x with the gobl.fatturapa library, submits it through its partner A-Cube, and collects delivery status back from the AdE.

- **FatturaPA XML** — GOBL is converted into the FatturaPA v1.2.x schema and XAdES signed by Invopop.
- **SDI submission** — Sent through the Sistema di Interscambio to the Agenzia delle Entrate with real-time status updates.
- **Vendor invoice retrieval** — Receive invoices from SDI using Invopop's recipient code JKKZDGR.
- **No supplier certificate** — Invopop signs as an AdE-recognised intermediary, so suppliers manage nothing.
- **A-Cube partnership** — SDI connectivity is provided through Invopop's authorised partner A-Cube.

Docs: https://docs.invopop.com/apps/sdi-italy

### Documento Commerciale

Italy's electronic till-receipt regime reported to the Agenzia delle Entrate. Invopop models each documento commerciale with the it-ticket-v1 addon and transmits it to the AdE CF system in real time, returning a compliant receipt PDF.

- **Real-time transmission** — Each documento commerciale is sent to the Agenzia delle Entrate as it is issued, with no batch upload.
- **Compliant PDF receipts** — All mandatory fields, the AdE document number, and the lottery code when enabled are included.
- **Item-level refunds** — Corrective receipts handle voids, partial returns, and reissues.
- **API or Console** — Issue and manage receipts programmatically or by hand on the same compliance path.

Docs: https://docs.invopop.com/apps/smart-receipts-italy

### PDF

The universal visual invoice that works for any recipient. Invopop renders a branded, multilingual PDF from the same GOBL source, with every field the destination country requires, locale-correct formatting, and built-in email or webhook delivery.

- **Every field, every format** — PDFs include every field the destination country requires, automatically.
- **Localized in 10+ languages** — Issue invoices in English, Spanish, German, Italian, Portuguese, Arabic, Greek, Polish, and more, with locale-correct date and number formatting.
- **Built-in email delivery** — Invoices are emailed directly to clients from Invopop's domain or your own.
- **Invoices, credit notes and more** — Produce standard invoices, proforma invoices, credit notes, corrective documents, and receipts.
- **Customisable templates** — Templates support logo configuration, standard page layouts, and per-locale formatting.
- **Built on GOBL** — Rendered from GOBL, the open-source invoicing standard, for full transparency and no vendor lock-in.

Docs: https://docs.invopop.com/apps/pdf-generator

## Timeline

Dated milestones in this country's mandate rollout.

### 2015 — B2G e-invoicing mandatory

Invoices to Italian public administrations must be issued as FatturaPA through the SDI.

### 1 JAN 2019 — All B2B e-invoicing mandatory

The FatturaPA obligation extended to all domestic B2B transactions.

### 1 JUL 2022 — Flat-rate scheme and cross-border reporting

The mandate extended to flat-rate scheme contributors, and cross-border B2B moved to SDI reporting via TD17–TD19, retiring the esterometro.

### NOW — E-invoicing and e-reporting systems enforced to date

Business-to-Government (B2G): All suppliers to public authorities must send electronic invoices. This has been in place since 2014-2015 and is enforced through the Sistema di Interscambio (SDI) platform. Business-to-Business (B2B): Since 1 January 2019, all VAT-registered businesses must issue eInvoices via SDI. Business-to-Consumer (B2C): Also mandatory from 2019 for transactions with consumers.

| System | Invopop support | Notes |
|---|---|---|
| SDI | supported | Italy's mandatory electronic invoicing system |

### 1 JAN 2028 — EU derogation ends

Italy's derogation from the EU VAT Directive expires; the SDI regime is expected to be adapted to align with the EU's ViDA requirements.

## Regulations

- Legge 13 agosto 2010, n. 136 (Traceability requirement exemption)

## Integrations

- Fatturapa
- Scontrino

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## Source

- Canonical page (human): https://www.invopop.com/coverage/italy
- This document (markdown): https://www.invopop.com/coverage/italy.md
- Site index for LLMs: https://www.invopop.com/llms.txt
- All countries (markdown): https://www.invopop.com/coverage.md
- Developer docs: https://docs.invopop.com/compliance/italy