E-Invoicing in Italy

The Italian E-Invoicing Model

Everything You Need to Exchange Invoices 
in Line with the Regulations

If you are doing business in Italy or want to enter this market,
you  need to send invoices in a structured way.  
Check what obligations you need to meet.

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What is SDI?

All electronic invoices in Italy must be sent to Sistema di Interscambio.

SDI is a national online hub, which serves as an address to the corresponding government department.

What is required?

Italy uses the CTC (continuous transaction controls) system for e-invoices and the FatturaXML format for accounts payable and accounts receivable. Under the CTC SDI model, companies issue structured invoices in the tax authorities’ XML schema format, called FatturaPA. In B2G transactions, companies are obliged to issue a qualified electronic signature. This can be done by them or by a service provider. In the public healthcare sector, there is an additional flow of electronic orders via the NSO, which functions in the same way as the SDI. 

Who is obliged to use e-invoicing in Italy?

Electronic invoicing in Italy has been obligatory in B2G for all central administrations since 2014, with the implementation of European Directive 2014/55/EU, followed by fully being obligatory for the B2G sector the next year and B2B and B2C in 2019.

The Timeline of e-invoicing regulation in Italy

The Timeline of e-invoicing regulation in Italy

Be fully compliant with SDI via Comarch e-Invoicing

One solution to manage e-Invoices with multiple countries

Comarch is compliant with all standards and regulations connected to the SDI process. We have already helped almost 100 customers to be in line with Italian e-invoicing regulations. 

Comarch e-Invoicing helps customers to send any file format, including sending the right formats to SDI and sending back validation and receipts. For years, we’ve been providing support to companies operating in countries where e-invoicing has already become obligatory (such as France, Spain, Germany, Turkey and Italy) and places where such an obligation is to be introduced (such as Poland, where, according to the announcement of the Polish Ministry of Finance, the e-invoicing mechanism will be based on the Italian solution).

It means that, with Comarch e-Invoicing, you can exchange documents with multiple partners from all over the world using just one tool – without worrying about the new and upcoming policies.

Learn more about Comarch e-Invoicing

Why is Comarch the best choice?

  • 1. You can be fully compliant not only with SDI requirements but also with e-archiving rules

    Comarch is compliant with all e-archiving processes of validations and files needed to be stored for the 10 year period. 

  • 2. You can achieve full legal compliance in more than 60 countries using just one tool

    Comarch is supporting many companies in becoming compliant with the document & data exchange regulations, so they can focus on their core business. We are a certified provider in many countries around the world, including Italy. 

  • 3. You can take advantage of high flexibility and customized services

    Comarch is able to provide multichannel flexibility and the possibility to customize products to meet your business needs.

  • 4. You will be supported by a global, experienced, and trustworthy player on the EDI market

    Comarch has over 20 years of experience in carrying out global EDI & document exchange projects. During that time, we have connected 130 000 entities from more than 60 countries.

    What does the integration of Comarch e-invoicing with SDI look like?

    What does the integration of Comarch e-invoicing with SDI look like?

    E-archiving

    Companies are obliged to archive e-invoices according to legal regulations and the guidelines by the Conservazione Sostitutiva Law for 10 years from issue. 

    Requirements: 

    • Time stamp 
    • Signature upon archiving
    • Documented description of the archive (Manuale dela Conservazione), together with obligations and responsibilities of the archiving process.

    According to the AGID (Agency of Digital Italy), which enforces e-archiving rules, each company should be able to have the time stamp and signature, as well as structured, mandatory metadata in an XML readable invoice in PDF format. 

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    Penalties 

    The Italian government is very strict with its e-invoicing system, and has applied a set of penalties for users: 

    • Wrong XML format invoice can result in between 90% and 180% of VAT amount penalty
    • Sending a wrong invoice to a client will amount in a penalty equal to 100% of VAT 

    From 1st of July, all Italian companies have been obliged to communicate cross-border invoices. There is an administrative penalty from EUR 2 to EUR 400 for each invoice not communicated correctly. However, if the invoice is issued and corrected within 15 days, the penalty is halved.

    What is a structured invoice?

    The future of e-invoicing in Italy

    Being one of the pioneers in Europe for e-invoicing, Italy is always working to provide new regulations in order to ensure all sectors and users are covered. For example, from January 2024, microenterprises with revenue or fees of EUR 25,000 will be obliged to send electronic invoices to the SDI. The government and tax authorities regularly update technical specifications in order to further improve e-invoicing processes, thus maintaining Italy’s strong position in e-invoicing with a robust compliance model and system.  

    Want to know more about SDI and e-invoicing in Italy?

    Get in touch with us

    Global e-invoicing experience

    Join the companies that have already improved their data efficiency with Comarch e-Invoicing!


    Comarch has many years of experience in providing innovative IT products and services allowing for efficient document management and automation of various supply chain processes.

    Check out some of our success stories to learn what our clients have achieved by using Comarch EDI, MDM, e-Invoicing (also in a Cloud), and Online Distribution.

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