e-Invoicing in Italy

e-Invoicing in Italy

Italy’s electronic invoicing system with the Public Administration is dependent upon the framework established in Directive 2014/55/EU. The Public Administration’s invoice is called FatturaPA and has been mandatory since 2014.

In April of 2018, Italy received approval from the European Union to launch an electronic B2B invoicing project starting on January 1, 2019, which will reach globally to all businesses in the country.

This e-invoicing model is greatly influenced by the "Conservazione Elettronica" (e-Archiving) process, which calls for the application of additional processes, e-signatures and time stamping in everything related with preservation of the original electronic document.

Tax authority: 

Agenzia delle Entrate

Mandatory status

As of 2014, the use of e-invoicing with Public Administration is compulsory. This project is framed within the European digital agenda, whereby the different member states must, among other things, adapt their billing processes to be able to handle invoicing from administration suppliers electronically.

In terms of B2B invoicing, the Legge de Bilancio (Budgetary Law) of 2018 lays the foundations for e-invoicing between private companies to become mandatory. This law modifies Legislative Decree 127 of 5 August 2015 and sets two deadlines for implementation of this model: As of July 1, 2018, the requirement comes into force for all companies with activities related to hydrocarbon fuel supplies or providing subcontracting or outsourcing services in public tenders, and on January 1, 2019 for all private companies operating in Italy.

A portal has been set up for the sending of B2G and B2B electronic invoices, both for public administrations and for Italian companies, designated Sistema di Interscambio (SdI). Through this portal, all e-invoices are received and forwarded by the SdI to their recipients.


In the issuing process for invoices addressed to the public administration, a certified e-signature can be added from a secure signature creation device.

In the archiving procedure, the documents will be subjected to a new “re-signing” and time stamping process by the “conservazione” manager.


Invoices addressed to the public administration must be issued in compliance with a standardized XML data schema: FatturaPA. The B2B e-invoice is a file in XML format and must contain the information defined in article 21 of Legislative Decree 127 of August 5, 2015.

Fiscal control

Neither the particular "Conservazione Elettronica" process for invoices, nor the requirement to send e-invoices to public administration, is designed for tax control purposes. On the one hand, it is an additional assurance 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 relations with its network of suppliers and creditors.


In Italy, e-invoicing issuers and recipients must safeguard the e-documents for at least 5 years. Archiving these documents must also be done following the procedures set out for "Conservazione Elettronica" processes which, among other things, require the electronic signature and time stamping of the documents archived.

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