E-Invoicing in Italy

Italy was one of the first countries in Europe to introduce a mandatory e-invoicing system. Since January 1, 2019 Companies must issue electronic invoices for domestic B2B and B2C transactions via the central platform Interchange System (SdI) to the Italian tax authorities. This platform validates and transmits the invoices to the respective recipients. 2014 E-invoicing was mandatory for public contracting authorities (B2G). Italy also uses the system to combat tax evasion and simplify accounting processes.

schedule

2014: Start of mandatory electronic invoicing for central public administrations.

2015: Extension of the B2G obligation to all public administrations.

2018: Obligation to issue electronic invoices for tax-free sales to non-EU customers.

2019: Mandatory e-invoicing for all domestic B2B and B2C transactions via the platform Interchange System (SdI).

2020: Obligation to use the NSO platform for healthcare orders.

2022: Abolition of the Esterometro; cross-border transactions must be reported via the SdI.

2024: Extension of the e-invoicing obligation to micro-enterprises with an annual turnover of up to EUR 25,000.

applicability

The e-invoice primarily covers Business-to-Government (B2G) and Business to Business (B2B) transactions.

format

FatturaPA (XML)-Format.

Electronic signature

Electronic signatures are mandatoryEach invoice must also include a Timestamp contain.

Archiving

E-invoices must 10 years be archived.


Further information on electronic invoicing in Italy:

https://www.fatturapa.gov.it/it/index.html


e invoice 2

GOpus® eInvoice

Our GOpus® eInvoice The solution integrates with SAP ERP and SAP S/4HANA and supports the creation of outgoing e-invoices in all international country formats. This allows you to create and send all your invoice content between different international invoice issuers and recipients directly from your SAP system, and to archive all invoice documents with comprehensive monitoring. Integration with the SAP modules SD, FI, MM, RE/FX, IS-H, IS-U, and SAP Service Billing is possible. Further integrations are available upon request.


Do you have further questions about our solution or would you like to obtain more detailed information about the e-invoicing regulations in Italy?

We will be happy to personally assist you with any further questions you may have about our solution and the regulations.

en_GBEnglish