Since when has electronic invoicing been mandatory in Italy?

Since January 1, 2019 for domestic B2B and B2C transactions, following an initial B2G phase. The obligation was extended to flat-rate regimes in 2024.

The Sistema di Interscambio is the Italian public platform through which all electronic invoices must pass. It validates each invoice before transmitting it to the recipient.

What is the FatturaPA format?

It is the standardized XML format imposed by the Italian administration for all electronic invoices, whether addressed to the public or private sector.

What is the codice destinatario?

It is a seven-character code that identifies the channel through which the recipient receives their invoices on the SdI. If not available, a certified PEC address can be used.

How long must invoices be archived in Italy?

Electronic invoices must be kept for ten years in conservazione sostitutiva, legally compliant archiving that guarantees their integrity and authenticity.

Guide · Electronic invoicing

Electronic invoicing in Italy: SdI and FatturaPA

A pioneer in Europe, Italy has mandated B2B electronic invoicing since 2019. All invoices pass through a public platform, the Sistema di Interscambio (SdI), in FatturaPA XML format.

Updated on 31 July 2026

Regulatory framework

Italy generalized mandatory electronic invoicing for domestic B2B and B2C transactions as of January 1, 2019, following an initial phase limited to public procurement (B2G). The system is managed by the Agenzia delle Entrate (tax administration) and is based on a 'clearance' model: the invoice is checked by the State before reaching the recipient.

To move from theory to practice, discover the Certyneo electronic signature solution and its offer dedicated to your sector — eIDAS compliant, no installation required.

B2B and B2C obligation generalized since January 1, 2019, progressively extended to flat-rate regimes (forfettari) since 2024.
Clearance model: each invoice must be validated by the SdI public platform before being considered legally issued.
Cross-border transactions: declared via esterometro, now integrated into the SdI flow.
Legal archiving (conservazione sostitutiva) mandatory for ten years, with timestamping and seal guaranteeing integrity.

Formats and platforms

SdI (Sistema di Interscambio): public platform through which all Italian electronic invoices must necessarily transit.

FatturaPA: standardized XML format imposed for all invoices, B2G as well as B2B and B2C.

Codice destinatario: 7-character code identifying the recipient's reception channel on the SdI.

PEC (Posta Elettronica Certificata): certified email address that can serve as an alternative reception channel.

SdI Notifiche: delivery receipts and rejection notifications sent back by the platform for each invoice.

Conservazione sostitutiva: electronic archiving with probative value for ten years, required by regulation.

Compliance steps

1
Obtain an SdI reception channel
Equip yourself with a codice destinatario or a PEC address to receive invoices via the Sistema di Interscambio.
2
Produce invoices in FatturaPA format
Generate your invoices in compliant FatturaPA XML format, with all mandatory information expected by the administration.
3
Transmit and track via SdI
Send each invoice to the SdI and process validation or rejection notifications to ensure legal issuance.
4
Archive in conservazione sostitutiva
Keep your invoices in legally compliant archiving for ten years, with timestamping and integrity proof.

Frequently asked questions

Since when has electronic invoicing been mandatory in Italy?: Since January 1, 2019 for domestic B2B and B2C transactions, following an initial B2G phase. The obligation was extended to flat-rate regimes in 2024.
What is the SdI?: The Sistema di Interscambio is the Italian public platform through which all electronic invoices must pass. It validates each invoice before transmitting it to the recipient.
What is the FatturaPA format?: It is the standardized XML format imposed by the Italian administration for all electronic invoices, whether addressed to the public or private sector.
What is the codice destinatario?: It is a seven-character code that identifies the channel through which the recipient receives their invoices on the SdI. If not available, a certified PEC address can be used.
How long must invoices be archived in Italy?: Electronic invoices must be kept for ten years in conservazione sostitutiva, legally compliant archiving that guarantees their integrity and authenticity.

→ Electronic signature guide · → Understanding the eIDAS regulation

Manage your Italian invoices in full compliance

Issue, receive and archive your FatturaPA invoices and secure your exchanges with your Italian partners.

Certyneo Community

A question about electronic signatures?

Join the Certyneo community: ask your questions, share your answers and connect with thousands of users and our team.