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

Key Architecture: How Italy’s SDI Works

• Centralized exchange: In-scope domestic electronic invoices must pass through the Agenzia delle Entrate’s Sistema di Interscambio (SDI). A PDF or other copy sent directly to the buyer does not replace the XML invoice delivered through SDI.
• 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: The recipient’s electronic address is either a 7-character Codice Destinatario or a certified email address (PEC, Posta Elettronica Certificata). If no address is provided, the issuer uses 0000000 and SDI makes the invoice available in the recipient’s reserved tax portal.
• Cross-border reporting: The separate periodic Esterometro filing ended on 1 July 2022. For in-scope cross-border transactions, reporting continues through invoice XML sent to SDI for each transaction; exceptions apply. FatturaPA document types such as TD17, TD18, and TD19 identify common purchase and reverse-charge scenarios.

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 needs the applicable Italian VAT number (Partita IVA) or tax code (Codice Fiscale), the correct Natura code for non-taxable or reverse-charge items, and the other mandatory fields for the transaction. A digital signature is not a general requirement for ordinary invoices sent through SDI, although special channels or document types may have additional rules.

SDI Delivery Rules & Status Notifications

1. Transmission: Invoices are submitted to SDI via web service API, SFTP, PEC, or the Agenzia delle Entrate web portal.
2. Validation: SDI checks the XML structure and required data, then sends a Notifica di Scarto when the file fails its controls. Checks and delivery can take up to five days during periods of high volume.
3. Delivery: If validation succeeds, SDI sends the invoice to the electronic address in the file and returns a Ricevuta di Consegna. If delivery is not possible, the invoice remains available in the recipient’s reserved area and the issuer must notify the recipient.
4. Preservation: Both issuer and recipient must keep electronic invoices using a legally compliant digital-preservation process (conservazione elettronica a norma). The required retention period depends on the applicable Italian tax and accounting rules.

Official References & Guidance

• Agenzia delle Entrate - Fatture e Corrispettivi Portal
• FatturaPA Official Technical Specifications & Schemas
• Agenzia delle Entrate, Circular 26/E (13 July 2022)