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
Your go-to hub for news, thought leadership and practical guides across VAT reclaim, VAT and sales tax compliance, and e-invoicing.
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.