What happens if a buyer does not have a Codice Destinatario?

If a private B2B buyer has not registered a Codice Destinatario or PEC with SDI, the issuer uses 0000000 as the Recipient Code. SDI stores the invoice in the buyer’s tax portal, and the issuer must provide a visual PDF copy to the buyer.

Is FatturaPA compatible with European Standard EN 16931?

While FatturaPA predates EN 16931, Italy provides mapping guidelines between EN 16931 (UBL/CII) and FatturaPA. Cross-border Peppol invoices sent to Italian entities can be converted to FatturaPA for SDI clearing.

Italy SDI & FatturaPA E-Invoicing: Schema, Codice

Article overview

This article explains Italy SDI & FatturaPA E-Invoicing: Schema, Codice Destinatario & B2B Compliance as a practical reference for European e-invoicing. It defines the topic in plain language, places it in the compliance context, and connects the explanation to invoice formats such as XRechnung, ZUGFeRD/Factur-X, UBL, and CII.

Italy was the pioneer of mandatory B2B electronic invoicing in the European Union, introducing universal e-invoicing on January 1, 2019 via the Sistema di Interscambio (SDI).

For finance, ERP, and tax teams operating in Italy or billing Italian corporate clients, compliant invoicing requires generating XML formatted according to the official FatturaPA schema, validating business rules, and routing invoices through the SDI platform using a Codice Destinatario or PEC address.

How to use this guide

Use the article as a starting point before changing a finance or ERP workflow: identify the applicable country rule or standard, decide which structured format is expected, validate the generated XML, and keep a documented exception process for invoices that require manual review.

Key Architecture: How Italy’s SDI Works

For Key Architecture: How Italy’s SDI Works, review these points before moving on.

Centralized Clearinghouse: All invoices must pass through the Agencia delle Entrate’s Sistema di Interscambio (SDI). Invoices sent directly to buyers outside SDI are legally invalid.
FatturaPA XML Format: Invoices must adhere to the XML Schema FatturaPA (current version 1.2.x), containing buyer/seller tax IDs, line item breakdowns, and specific tax category codes.
Routing Identifiers: Invoices are addressed to buyers using either a 7-character Recipient Code (Codice Destinatario) registered in the SDI portal or a certified email address (PEC - Posta Elettronica Certificata).
Cross-Border Reporting (Esterometro): Since 2022, cross-border sales and purchases involving Italian entities must also be reported electronically via SDI using specific document types (e.g., TD17, TD18, TD19).

FatturaPA XML Requirements & Document Types

The FatturaPA format supports various transaction scenarios using standardized document types (TipoDocumento). Common codes include TD01 (Standard Invoice), TD02 (Advance/Prepayment), TD04 (Credit Note), and TD24 (Deferred Invoice).

Each XML invoice requires valid Italian VAT numbers (Partita IVA) or Tax Codes (Codice Fiscale), correct Natura codes for tax-exempt or reverse charge items (e.g., N2.2, N3.2, N6.9), and precise digital signatures where mandated.

SDI Delivery Rules & Status Notifications

For SDI Delivery Rules & Status Notifications, this sequence gives the practical order of work.

Transmission: Invoices are submitted to SDI via web service API, SFTP, PEC, or the Agenzia delle Entrate web portal.
Clearing & Validation: SDI performs automated checks (XML schema, signature, VAT validity). If errors occur, SDI issues a Rejection Notice (Notifica di Scarto) within 5 days.
Delivery: Upon successful validation, SDI delivers the invoice to the buyer’s registered Codice Destinatario/PEC and issues a Delivery Receipt (Ricevuta di Consegna).
Archiving: Both issuer and recipient must preserve invoices electronically in accordance with Italian digital preservation laws (Conservazione Sostitutiva) for 10 years.

Official References & Guidance

For Official References & Guidance, review these points before moving on.

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Article overview

Italy was the pioneer of mandatory B2B electronic invoicing in the European Union, introducing universal e-invoicing on January 1, 2019 via the Sistema di Interscambio (SDI).

Key Architecture: How Italy’s SDI Works

For Key Architecture: How Italy’s SDI Works, review these points before moving on.

Centralized Clearinghouse: All invoices must pass through the Agencia delle Entrate’s Sistema di Interscambio (SDI). Invoices sent directly to buyers outside SDI are legally invalid.

FatturaPA XML Format: Invoices must adhere to the XML Schema FatturaPA (current version 1.2.x), containing buyer/seller tax IDs, line item breakdowns, and specific tax category codes.

Routing Identifiers: Invoices are addressed to buyers using either a 7-character Recipient Code (Codice Destinatario) registered in the SDI portal or a certified email address (PEC - Posta Elettronica Certificata).

Cross-Border Reporting (Esterometro): Since 2022, cross-border sales and purchases involving Italian entities must also be reported electronically via SDI using specific document types (e.g., TD17, TD18, TD19).

FatturaPA XML Requirements & Document Types

SDI Delivery Rules & Status Notifications

For SDI Delivery Rules & Status Notifications, this sequence gives the practical order of work.

Transmission: Invoices are submitted to SDI via web service API, SFTP, PEC, or the Agenzia delle Entrate web portal.

Clearing & Validation: SDI performs automated checks (XML schema, signature, VAT validity). If errors occur, SDI issues a Rejection Notice (Notifica di Scarto) within 5 days.

Delivery: Upon successful validation, SDI delivers the invoice to the buyer’s registered Codice Destinatario/PEC and issues a Delivery Receipt (Ricevuta di Consegna).

Archiving: Both issuer and recipient must preserve invoices electronically in accordance with Italian digital preservation laws (Conservazione Sostitutiva) for 10 years.

Italy SDI & FatturaPA E-Invoicing: Schema, Codice Destinatario & B2B Compliance

Article overview

How to use this guide

Key Architecture: How Italy’s SDI Works

FatturaPA XML Requirements & Document Types

SDI Delivery Rules & Status Notifications

Official References & Guidance

Ready to convert your invoices?

Ready to convert your invoices?

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Belgium E-Invoicing 2026: Complete Peppol Compliance Guide

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Italy SDI & FatturaPA E-Invoicing: Schema, Codice Destinatario & B2B Compliance

Article overview

How to use this guide

Key Architecture: How Italy’s SDI Works

FatturaPA XML Requirements & Document Types

SDI Delivery Rules & Status Notifications

Official References & Guidance

Ready to convert your invoices?

Ready to convert your invoices?

Related articles

Belgium E-Invoicing 2026: Complete Peppol Compliance Guide

Leitweg-ID Finder: Format, Examples & State-by-State Rules (2026)

Europe E-Invoicing Deadlines 2026: Germany, France, Belgium and ViDA