e-Invoicing in Italy

Italy, as a member of the European Union, submits its e-billing system to the framework set forth in the corresponding European directives. However, this is an e-invoicing model which is broadly affected by the "Conservazione Elettronica" (Electronic Storage) process, which requires the application of additional processes, e-signature and time stamping in everything to do with preservation of the original e-document.

Mandatory status

As of 2014, the use of electronic invoicing with the Administration is mandatory. This project is framed within the European digital agenda, whereby the different member states must, among other things, adapt their processes for dealing with invoicing from administration suppliers by electronic means.


In the issuing process for invoices addressed to the public administration, a certified e-signature must be added from a secure signature creation device In the safekeeping procedure, the documents will be subjected to a new “re-signing” and time stamping process by the “conservatzione” manager.


Invoices addressed to the public administration must be issued according to a standardized XML data schema.

Fiscal control

Neither the particular "Conservazione Elettronica" process for invoices, nor the requirement to send e-invoices to public administration, are designed for tax control purposes. On the one hand, it is an additional guarantee for the document kept for use in possible litigation, and on the other, a measure that helps cut through red tape with the administration and improve its relations with its network of suppliers and creditors.


In Italy, e-invoicing issuers and recipients must preserve the e-documents for at least 6 years. Storing these documents must also be done according to the procedures set out for "Conservazione Sostitutiva" (Alternative Storage) processes which, among other things, require the electronic signature and time stamping of the documents kept.

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