STEP 1 OF 3
Personal information
Side Tab Form
"*" indicates required fields
This guide provides an overview of e-Invoicing requirements in Italy, including the legal framework, the use of the Sistema di Interscambio (SdI) platform, compliance obligations, and key reporting considerations. It is intended to assist businesses that issue or receive invoices for transactions subject to Italian VAT.
Italy was the first European country to introduce nationwide B2B e-invoicing to combat tax evasion and modernise its invoicing system. The mandate now covers B2B, B2G, and B2C transactions, including domestic transactions between Italian residents and established taxpayers, flat-rate taxpayers, certain non-profit and sports entities above specific revenue thresholds, microenterprises above set thresholds, and all suppliers to public administrations.
Electronic invoices must be exchanged through the Sistema di Interscambio (SDI), Italy’s central clearance platform. Businesses can connect directly or via a service provider. The SDI validates invoices before forwarding them to the recipient.
Italy’s e-Invoicing mandate is fully active.
*
*
*
*
*
No, if you are non-established: Non-resident entities that do not have a fixed establishment in Italy are not required to issue Italian e-invoices, even if they have a direct VAT registration or a fiscal representative.
Delays in sending e-invoices or failure to submit invoices to the SdI platform are subject to a fine ranging from EUR 250 – EUR 2,000 per invoice under Article 6(1) of Legislative Decree 471/97
If an Italian company fails to correctly communicate cross-border invoices, a fine of EUR 2 to EUR 400 per invoice applies.
Additionally, the Italian Revenue Agency may impose further penalties ranging from 90% to 180% of the VAT due
For non-declaration of invoices, this additional penalty is capped at EUR 1,000 per quarter
Staying compliant involves understanding local VAT regulations in different countries, maintaining accurate records, and using the right documentation. VAT IT offers expertise in these areas, ensuring that your VAT reclaim processes align with regulations in each jurisdiction.
Staying compliant involves understanding local VAT regulations in different countries, maintaining accurate records, and using the right documentation. VAT IT offers expertise in these areas, ensuring that your VAT reclaim processes align with regulations in each jurisdiction.
Staying compliant involves understanding local VAT regulations in different countries, maintaining accurate records, and using the right documentation. VAT IT offers expertise in these areas, ensuring that your VAT reclaim processes align with regulations in each jurisdiction.
Your go-to hub for news, thought leadership and practical guides across VAT reclaim, VAT and sales tax compliance, and e-invoicing.
Spain’s e-Invoicing Landscape Changes Again: VERI*FACTU Postponed as Mandatory B2B e-Invoicing Moves Towards October 2027 Spain has taken two important steps in the development of its digital invoicing framework. On the one hand, the Ministry of Finance has announced plans to postpone the outstanding obligations under the invoicing software rules commonly associated with VERI*FACTU until […]
Where did that invoice go? Sage Intacct customers won’t have to ask anymore Every finance team that sells across borders knows the feeling. You’ve issued the invoice, the work is done, and now you wait. Did it arrive? Did the local tax authority accept it? Is it sitting in a queue somewhere waiting to be […]
eezi by VAT IT and Consilio.io: SAP Concur e-Invoicing Partnership Every Business is Also Somebody Else’s Supplier A finance team running SAP Concur usually thinks of e-Invoicing as an incoming problem. A supplier issues something and Concur Invoice has to make sense of it. But that same business is also a supplier to somebody […]
This webinar explains how US businesses can identify and recover foreign VAT, breaking down key concepts like reciprocity and showing where refund opportunities are often missed.