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

- Date: 2026-07-03
- Modified: 2026-09-09
- Reviewed: September 9, 2026
- Reading time: 4 min read

Practical guide to Italy’s SDI (Sistema di Interscambio): FatturaPA XML v1.2+, the 7-character Codice Destinatario, PEC routing, and cross-border reporting.

> Reviewed against FatturaPA / Sistema di Interscambio, Agenzia delle Entrate e-invoicing.

Italy introduced mandatory electronic invoicing for most transactions between residents and businesses established in Italy on January 1, 2019. Invoices are exchanged through the Sistema di Interscambio (SDI), the tax authority’s delivery and validation platform.

For finance, ERP, and tax teams operating in Italy or billing Italian customers, compliance means generating XML that follows the official FatturaPA schema, checking the required tax data, and sending the file to SDI with the recipient’s Codice Destinatario or PEC details.

## 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

- Transmission: Invoices are submitted to SDI via web service API, SFTP, PEC, or the Agenzia delle Entrate web portal.
- 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.
- 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.
- 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](https://www.agenziaentrate.gov.it)
- [FatturaPA Official Technical Specifications & Schemas](https://www.fatturapa.gov.it)
- [Agenzia delle Entrate, Circular 26/E (13 July 2022)](https://def.finanze.it/DocTribFrontend/getPrassiDetail.do?id=%7B9B6E8E25-CDFE-4754-B727-56AAD395A1CF%7D)

## FAQ

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

If a buyer has not provided a Codice Destinatario or PEC, the issuer uses 0000000. SDI makes the XML available in the buyer’s reserved tax portal. The issuer should also provide a readable copy and tell the buyer where the original electronic invoice can be accessed.

### Is FatturaPA compatible with European Standard EN 16931?

FatturaPA and EN 16931 are different models. Mapping guidance can help software providers transform EN 16931 data (UBL or CII) into the FatturaPA structure required for Italian SDI submission. Peppol delivery does not by itself replace the SDI channel for an in-scope Italian invoice.

### Is converting to FatturaPA enough on its own?

No. Conversion and submission are separate steps. Invoice-Converter generates and validates structured invoice data; it does not transmit to SDI. Submission still needs your provider’s channel, your own SDI integration, or the Fatture e Corrispettivi portal, and you still have to process the receipts SDI returns.

## Official references

- [FatturaPA / Sistema di Interscambio](https://www.fatturapa.gov.it/en/index.html)
- [Agenzia delle Entrate e-invoicing](https://www.agenziaentrate.gov.it/portale/web/english/electronic-invoicing)