E-invoicing in Italy
B2G, B2B and B2C are all Mandatory. Every invoice clears through the SDI as FatturaPA XML.
Key dates
- 2014
B2G mandatory
National B2G e-invoicing obligation begins.
- Jan 2019
B2B and B2C mandatory nationally
Every invoice clears through the Sistema di Interscambio (SDI).
- Jan 2024
Forfettario exemption ends
Every VAT-registered entity must transmit through the SDI, regardless of size.
- Mar 2026
Law 36/2026 — first ViDA transposition step
Ahead of the July 1, 2030 EU-wide intra-EU digital reporting deadline.
The story
B2G e-invoicing became mandatory in 2014. B2B and B2C e-invoicing became mandatory nationally on January 1, 2019. The transitional exemption for small flat-rate freelancers under the regime forfettario (revenue below €25,000) expired on December 31, 2023; since January 1, 2024, every VAT-registered entity, regardless of size, must transmit invoices through the Sistema di Interscambio (SDI).
Every invoice, issued or received, passes through the SDI, the Agenzia delle Entrate's central clearance hub, before reaching the other party. Invoices from suppliers not established in Italy are reported separately through the esterometro mechanism, which moved from quarterly to near real-time submission in July 2022. B2C invoices also route through the SDI, using a generic destination code; a paper or PDF copy may be given to the consumer, but the XML filed with the SDI is the legally valid document.
Failing to issue an e-invoice on a VAT-applicable transaction carries a fine of 70% of the tax due (reduced from 90% on September 1, 2024), with a minimum of €300. VAT-exempt or out-of-scope transactions carry fines of €250 to €2,000. A separate 10-year digital preservation obligation (conservazione sostitutiva) carries a fine of €1,000 to €8,000 if not met. A rejected SDI submission is treated as never issued, with a five-day window to correct and resubmit.
Law 36/2026, published March 17, 2026, is Italy's first legislative step toward transposing the EU's ViDA reform, ahead of the July 1, 2030 EU-wide deadline for intra-EU digital reporting.
Last updated: September 2026
Frequently asked questions
Yes for VAT-registered entities. B2G has been mandatory since 2014; B2B and B2C since January 1, 2019. The forfettario exemption for freelancers under €25,000 revenue ended December 31, 2023. Since January 1, 2024, every VAT-registered entity must transmit through the SDI.
The Sistema di Interscambio (SDI) is the Agenzia delle Entrate's central clearance hub. Every invoice, issued or received, passes through the SDI before reaching the other party. The legally valid B2C document is the XML filed with the SDI, even if a paper or PDF copy is given to the consumer.
A rejected SDI submission is treated as never issued, with a five-day window to correct and resubmit.
For a VAT-applicable transaction, the fine is 70% of the tax due (minimum €300). VAT-exempt or out-of-scope transactions carry fines of €250 to €2,000. Conservazione sostitutiva failures carry €1,000 to €8,000.
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