Italy’s e-invoicing journey begun in 2014, initially targeting B2G transactions, and followed by the implementation of SdI (“Sistema di Interscambio”) in 2019, in what was the first B2B and B2C e-invoicing mandate in Europe.
Years after its implementation, and some technical evolution over the years, the Italian e-invoicing landscape continues to adapt:
- New SDI technical specifications applied since May 15, 2026
- Impact of ViDA regarding the historic centralized clearance model and the FatturaPA XML invoice format
Current e-invoicing obligation in Italy
The Italian e-Invoicing mandate is based on a centralized clearance model with, at the middle of every e-invoice exchange, the public platform SdI.
- E-invoice current delivery method: for an invoice to be legally valid, it must pass through the government’s SdI platform and controls. Without a successful validation receipt, the invoice is considered “not issued”
- E-invoice current format: all invoices must be issued in the Italian FatturaPA XML format, a country-specific standard that is not compliant with EN16931. Although the EN16931-compliant “FatturaEU” format is also supported, its adoption remains very limited
Over the years, the initial scope, model, and format have undergone significant evolutions. A major milestone was the July 2022 abolition of the “Esterometro” e-reporting. Since then, companies must issue an e-invoice for all cross-border transactions via SdI and, when required, transmit a legal copy to foreign customers.
The model also went through some technical adjustments over the years, including notably new data in the FatturaPA XML format.
Read our full Italy Country Profile to learn all the details about e-invoicing in Italy.
New SDI technical specifications to be applied
On March 2026, the Italian Revenue Agency (Agenzia delle Entrate) released updated SDI technical specifications (version 1.9.1) [↗︎]. Taking effect on May 15th, 2026, this release introduced three changes impacting ERP vendors and e-invoicing service providers:
- Introduction of a new check on the e-invoices within VAT Groups (error code 00327),
- Updating of the accreditation procedures for the Web Service (WS) and SFTP channels (request up to 300 recipient codes now),
- Introduction of a new code regarding the sports-worker tax-exempt regime (ESENZSPORT).
Main outcomes observed since the B2B e-invoicing implementation
The 2019 e-invoicing rollout was initially chaotic, with technical bottlenecks and rejection rates hitting 5% as firms struggled with XML mapping. Today, after years of implementation and some technical adjustments over the time, the SdI processes over 2 billion invoices annually with minimal errors.
However, the current B2B e-invoicing model in Italy has also created some burdens for companies, which led to the emergence of parallel data flows. Indeed, the FatturaPA XML format is tax-centric by design, and therefore lacks the granular data needed for supply chain and accounting automation. As a consequence, many large firms decided to use a dual-transmission system:
- The legal XML e-invoice for SdI compliance, and
- A richer EDI flow for businesses purposes
This issue remains unresolved today, although the ViDA directive is expected to contribute positively to addressing it.
Future impact of ViDA in Italy
The aforementioned v1.9.1 updates will make the Italian system more efficient domestically, but also actually highlight how far the Italian model still has to undergo to achieve full ViDA compliance. Indeed, the primary areas of ViDA’s impact include:
- Format Harmonization: ViDA requires the use of the EN16931 European standard, whose upcoming revision is intended to better support everyday B2B business requirements. This development will have a direct impact on Italy’s approach, which has so far continued to evolve its proprietary FatturaPA XML format, further widening the technical gap that will need to be addressed.
- E-Invoicing delivery method: ViDA envisions a decentralized reporting model, contrasting with Italy’s centralized clearance model (SdI)
While the exact technical consequences are still being debated, and new legislation draft needed, it is clear that the Italy, the pioneer of e-Invoicing in Europe, will have to rethink and adapt its architecture to align fully with ViDA requirements by January 1st, 2035, at the latest (end of the EU derogation).
