Quick answer
Since 1 January 2019, invoices between parties established in Italy, both to businesses (B2B) and to consumers (B2C), must be e-invoices in the FatturaPA XML format, sent through the Sistema di Interscambio (SdI). Since 1 January 2024 this also applies to all flat-rate (forfettario) taxpayers. A PDF is only a courtesy copy. You can send e-invoices for free through the tax agency’s Fatture e Corrispettivi portal.
Key dates
| When | What changes |
|---|---|
| 2014–2015 | E-invoicing compulsory for invoices to public administrations. |
| 1 January 2019 | E-invoicing compulsory for B2B and B2C between Italian parties, except flat-rate taxpayers. |
| 1 July 2022 | Flat-rate taxpayers above €25,000 turnover included; cross-border transactions reported via SdI. |
| 1 January 2024 | All flat-rate taxpayers included, with no threshold. |
How SdI works
You create the invoice as a FatturaPA XML file and submit it to SdI. SdI checks the file and delivers it to the customer, or rejects it with a notice; you then have 5 days to fix and resend it. The invoice counts as issued once SdI accepts it, and a copy is kept in both parties’ online area with the tax agency (Agenzia delle Entrate).
Recipient code and PEC
- Codice destinatario: a 7-character code for the software or intermediary the customer receives invoices through.
- PEC: alternatively, the customer’s certified email address, with code 0000000.
- Consumers: code 0000000 plus their tax code (codice fiscale); give them a courtesy copy.
- Public bodies: a 6-character office code, and usually split payment of VAT.
- Foreign customers: code XXXXXXX, so the transaction is reported to the tax agency.
Selling to Italy from abroad
If your business is not established in Italy, you can usually send your normal invoice, such as a PDF, to an Italian customer. The customer reports the purchase through SdI. Check with an adviser if you are VAT-registered in Italy.
Free tools and archiving
The tax agency’s Fatture e Corrispettivi portal (login with SPID, CIE or CNS) lets you fill in an invoice online or upload an XML file, send it to SdI and see invoices you received. It also offers free legal archiving (conservazione); invoices are generally kept for 10 years.
Where Invoiceferry fits
Invoiceferry makes PDF invoices and is adding a FatturaPA XML export. You download the XML and upload it through the free Fatture e Corrispettivi portal or pass it to your accountant or intermediary. Invoiceferry does not send anything to SdI and does not archive invoices. The PDF is fine for customers outside Italy and for proforma invoices. See our Italy invoice template.
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Open the free invoice makerFrequently asked questions
Is a PDF invoice valid in Italy?
Between parties established in Italy, no. The valid invoice is the XML file sent through SdI; a PDF is a courtesy copy. For customers abroad a PDF is fine.
Do freelancers on the flat-rate scheme need e-invoicing?
Yes. All forfettario taxpayers must issue e-invoices through SdI since 1 January 2024.
Can I send e-invoices for free?
Yes, through the tax agency’s Fatture e Corrispettivi portal, which also accepts XML files made elsewhere.
What is the codice destinatario?
A 7-character code that tells SdI where to deliver the invoice. If the customer has none, use 0000000 and their VAT number or tax code.
Does Invoiceferry submit invoices to SdI?
No. It makes the PDF and, soon, the FatturaPA XML file. You submit it yourself through the portal or an intermediary.
Related guides
This guide is a summary, not legal or tax advice. Rules and dates change, so check with the tax authority or your adviser. Updated: 2026-11-06.