E-invoicing in Italy: are you covered?
Yes, if you invoice in Italy: since 1 January 2019 every invoice between businesses and professionals and to consumers goes through the Sistema di Interscambio in FatturaPA format. Since 2024 there is no longer any turnover-based exclusion. Choose your case and check.
Your case
- 2014-2015You Central administrations receive e-invoices from June 2014, every public body from 31 March 2015.
- 1 January 2019You The obligation extends to businesses, professionals and consumers: every invoice crosses the SdI in FatturaPA format (law 205/2018).
- 1 January 2024You The turnover exclusions end: the obligation holds for everyone, with no thresholds (dl 215/2023).
FAQ
Questions about the obligation
What is the SdI?
The Sistema di Interscambio of the Agenzia delle Entrate: every Italian e-invoice passes through it before reaching the customer. The system receives the invoice, checks its form and delivers it.
Which format is used?
FatturaPA, conformant with EN 16931 with the Italian CIUS. It is the only format admitted toward the exchange system.
What about flat-rate taxpayers?
At first, flat-rate taxpayers with revenue up to EUR 65,000 were excluded; from July 2022 the threshold dropped to EUR 25,000, and since 2024 no revenue-based exclusions remain.
How long will Italy keep the SdI?
Decision (EU) 2024/3150 authorizes Italy to keep its own exchange system until 31 December 2027.
Is this test official?
No. The test summarizes the published rules, but it does not replace an adviser for your own situation.