FatturaPA and SDI: E-Invoicing in Italy
docs101 currently supports ZUGFeRD/Factur-X only. FatturaPA/SDI support for the Italian market is planned for a future release. Businesses based in Italy cannot use docs101 for compliant invoicing at this time.
Italy was the first EU country to mandate B2B electronic invoicing and operates one of the most mature e-invoicing systems in Europe. Since January 2019, all domestic B2B and B2G transactions between Italian VAT-registered entities must be processed as electronic invoices through a centralized government platform.
What is FatturaPA?
FatturaPA (Fatturazione Elettronica verso la Pubblica Amministrazione) is Italy's national e-invoicing XML format. Originally developed for government invoicing (B2G), it was extended to all B2B transactions in 2019.
The format is an XML schema maintained by the Agenzia delle Entrate (Italian Revenue Agency). FatturaPA serves as Italy's CIUS (Core Invoice Usage Specification) of the EN 16931 standard, meaning it implements the European data model with additional fields required by Italian tax law.
What is SDI?
SDI (Sistema di Interscambio — Exchange System) is the central government-operated platform through which all electronic invoices must be transmitted in Italy. SDI acts as a clearance system: invoices are validated and cleared by the government before they reach the recipient.
SDI is operated by the Agenzia delle Entrate and serves as both a technical routing hub and a tax compliance tool.
How It Works
The Italian e-invoicing process follows a clearance model:
- Invoice creation: The supplier generates an invoice in the FatturaPA XML format
- Submission to SDI: The invoice is transmitted to SDI via one of the approved channels
- Validation: SDI performs automated checks including format validation, VAT ID verification, and mathematical consistency
- Clearance: If the invoice passes validation, SDI assigns a unique reference number and forwards it to the recipient
- Notification: SDI sends a delivery confirmation (or rejection notification) back to the supplier
- Tax reporting: The tax authorities have real-time access to all cleared invoices
An invoice is considered legally issued only once it successfully passes through SDI. This is a fundamental difference from decentralized systems like ZUGFeRD, where the supplier sends the invoice directly to the recipient.
Transmission Channels
Invoices can be submitted to SDI through several certified channels:
- PEC (Posta Elettronica Certificata): Italy's certified email system
- SDI Web Service: SOAP-based web service for automated transmission
- FTP: File transfer for batch processing
- Accredited intermediaries: Third-party service providers who handle SDI communication on behalf of businesses
- SDI web portal: Manual upload for low-volume users
Format Details
XML Structure
FatturaPA uses a proprietary Italian XML schema. A single FatturaPA file can contain one or more invoices (called "corpi" or bodies), all sharing the same header information. The main sections are:
- FatturaElettronicaHeader: Contains supplier and customer data, transmission details
- FatturaElettronicaBody: Contains one or more invoice bodies with line items, totals, VAT breakdowns, and payment information
Document Types
FatturaPA supports various document types identified by codes (TipoDocumento):
- TD01: Standard invoice
- TD04: Credit note
- TD05: Debit note
- TD06: Fee/commission note
- TD24: Deferred invoice
- TD25: Invoice linked to electronic delivery notes
- TD29: Error correction document (introduced in specification version 1.9, April 2025)
Current Specification
The current FatturaPA technical specification is version 1.9, effective since April 2025. This version introduced additional document type codes and refined validation rules.
Scope of the Mandate
What is Covered
- All domestic B2B transactions between Italian VAT-registered entities
- All B2G transactions (invoices to Italian public administration)
- Sales to consumers where an electronic invoice is issued (B2C electronic invoices are stored in the customer's "cassetto fiscale" — tax drawer)
Cross-Border Transactions
Cross-border invoices (to and from non-Italian entities) were historically reported separately via the esterometro system. Italy has been progressively integrating cross-border reporting into the SDI workflow. Since January 2022, cross-border transaction data must be transmitted through SDI using dedicated document type codes (TD17-TD19 for purchases, standard codes for sales).
Relationship to EN 16931
FatturaPA predates the EN 16931 standard but has been aligned with it. The format serves as Italy's CIUS of EN 16931, extending the European data model with fields specific to Italian tax requirements (such as the "codice destinatario" for SDI routing and specific Italian tax regime codes).
Italy has received a derogation from the EU allowing it to operate its national format alongside EN 16931. Under the ViDA (VAT in the Digital Age) regulation, Italy must align SDI fully with EU standards by 2035.
Key Differences from ZUGFeRD
| Aspect | FatturaPA / SDI | ZUGFeRD / Factur-X |
|---|---|---|
| Format | Pure XML | PDF with embedded XML |
| Model | Government clearance (SDI) | Decentralized exchange |
| Validation | Pre-clearance by government | Post-creation validation (KOSiT) |
| Legal issuance | Upon SDI clearance | Upon delivery to recipient |
| Human readability | Requires XML renderer | Native PDF viewing |
| Mandatory since | January 2019 | Receiving: January 2025 (Germany) |
Learn More
- ZUGFeRD and E-Invoicing Formats in the EU: Overview of all EU e-invoicing formats
- EN 16931 Standard: The European standard underlying FatturaPA
- Digital Invoicing in the EU: Regulatory landscape across EU member states