Italy - e-invoicing mandate
B2B mandatory since 2019
Italy was the first EU country to mandate B2B e-invoicing, in force since 1 January 2019. All invoices are issued in the FatturaPA XML format and cleared through the national Sistema di Interscambio (SdI). The mandate has been extended through 2027 pending alignment with the EU ViDA framework.
The mandate at a glance
B2B
B2G
E-reporting
Phase-in schedule
- 2019-01-01B2BAll resident/established taxable persons, via SdI
- 2022-07-01B2BFlat-rate taxpayers (forfettari) with prior-year revenue above €25,000
- 2024-01-01B2BAll flat-rate taxpayers (threshold removed)
Formats
Model
Clearance — the tax authority receives (and clears) the invoice itself
Network
SdI (Sistema di Interscambio)
National specification
FatturaPA
Legal basis
Legge di Bilancio 2018 (L. 205/2017) · EU Implementing Decision 2018/593 · EU Implementing Decision 2023/1552
Official sources
- www.agenziaentrate.gov.it — B2B mandate since 2019, forfettari 2022/2024, esterometro via SdI
- eur-lex.europa.eu — EU authorisation extended to 31/12/2027
Last verified: 2026-07-12
The oldest full B2B clearance mandate in the EU: all established taxable persons have issued FatturaPA through the SdI platform since 2019, extended to all flat-rate taxpayers in 2024.
Information current as of 2026. Mandates can change. Official source
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Open the validatorFrequently asked questions
Is e-invoicing mandatory in Italy?
Status in Italy: B2B mandatory since 2019. Italy was the first EU country to mandate B2B e-invoicing, in force since 1 January 2019. All invoices are issued in the FatturaPA XML format and cleared through the national Sistema di Interscambio (SdI). The mandate has been extended through 2027 pending alignment with the EU ViDA framework.
Which e-invoice formats are accepted in Italy?
The accepted formats in Italy are: FatturaPA. They are exchanged over SdI (Sistema di Interscambio). You can validate a file against these formats for free, in your browser, with ValidateFin.
How do I check that my invoice is compliant for Italy?
Validate your invoice against the EN 16931 / Peppol business rules before sending it. ValidateFin runs the checks entirely in your browser — no invoice data is uploaded — so you can confirm compliance for Italy without transmitting anything.